New facts, same tax dispute: the Tax Court opens the door
A recurring difficulty in tax disputes is how far a taxpayer may develop its case after lodging an objection. SARS understandably wants taxpayers to put their cards on the table early.
Articles
Fraudulent eFiling returns and the 150% penalty
In Taxpayer MLC v Commissioner for SARS (IT 77272) (the “MLC Case”), Eksteen J dismissed an appeal against a 150% understatement penalty for intentional tax evasion and ordered costs against the taxpayer. The outcome is unsurprising.
NEWSFLASH: Registered or unregistered? What South African married parties to a customary marriage need to know
A special registration period enables parties to validly conclude customary marriages that were not registered within the prescribed period, thereby regularising their marital status.