Online hate can have real legal consequences
Experts say cyberbullying and online harassment have become mammoth challenges in South Africa, shifting rapidly from minor digital nuisances into serious legal and psychological battlegrounds.
In The Press
Auto-assessment: Everything South Africans need to know about their tax returns
This July, millions of South Africans were greeted with an unexpected surprise in their inboxes and SMS notifications — their tax returns had already been prepared for them by the South African Revenue Service (SARS). For many, this shift to auto-assessments has felt like a welcome relief from the burdensome wait, lengthy queues, and often complex paperwork associated with filing taxes. However, as the excitement settles, many are left wondering: can I really trust a tax assessment I didn’t prepare myself?
South African taxpayers get a one-up on SARS
A recent court ruling has clarified when taxpayers can avoid old customs duty claims from the South African Revenue Service (SARS), giving businesses a stronger defence against late demands.
Court hands SARS major R35 million defeat
The Supreme Court has hit SARS with a R35 million fine, ruling that the taxman cannot issue tax demands without properly considering the evidence, giving reasons, and following fair administrative procedures.
What makes an Objection valid
A Western Cape High Court judgment has delivered a clear message to taxpayers and their advisors: in tax disputes, process is not a formality – it is the gateway to being heard.
SARS Test cases
A tax court judgment of December highlights a growing tension in South African tax disputes: when SARS selects a "test case" to resolve issues affecting hundreds of taxpayers, how much control do those taxpayers retain over their own appeals?
Lessons from the Tax Court on timing and strategy
Case law often teaches more than legal principles it reveals how litigation strategy, discipline, and judgment shape outcomes, Taxpayer EV v Commissioner for the South African Revenue Service IT is a striking example.
Diesel refunds after Trakman and Glencore
Recent case law on diesel refunds under the Customs and Excise Act, the C8cE Act reveals an emerging tension in how courts may approach refunds and tax incentives.
Cape fails to capitalise on diverted traffic
South Africa has yet to see a meaningful increase in maritime enforcement activity or economic benefit despite the rerouting of global vessel traffic around the Cape of Good Hope since late 2023.
When SARS changes its case: Limits of tax litigation
A judgment of the Megawatt Park, Johannesburg Tax Court in February 2025 (IT25209), now on appeal to the Supreme Court of Appeal (Oakleaf Investments Holdings 79 (Pty) Ltd t/a Lesedi Power Company v Commissioner for the South African Revenue Service), raises an important procedural question in South African tax litigation: to what extent may SARS reformulate its case during the appeal process without issuing a revised assessment?
SCA ruling in favour of Glencore reshapes diesel refund landscape for joint ventures
In a rare loss for SARS, the Supreme Court of Appeal (‘SCA’) in Glencore Operations SA (Pty) Ltd vCSARS (April 2026) provided valuable guidance for joint ventures in the mining sector participating in the diesel refund scheme.
Billionaire-backed mining giant worth R1.4 trillion achieves legal victory against SARS
SARS suffered a setback as the Supreme Court of Appeal ruled in favour of Glencore and confirmed that joint ventures can qualify for diesel refunds based on operational reality rather than strict legal form.
Limits on Adding grounds during an Appeal: The Baseline decision
The Supreme Court of Appeal (SCA) delivered a unanimous judgment in Baseline Civil Contractors (Pty) Ltd v The Commissioner for the South African Revenue Service on 24 February 2026, providing definitive guidance on the limits of a taxpayer1s ability to amend their case during an appeal.
The law and podcasting: where do we draw the line?
On Tuesday's parliament portfolio committee on communications and digital technologies hosted a roundtable with podcasters and stakeholders on the rapid growth of digital entrepreneurship and how to create a governance framework that protects the public interest, the safety of minors and the integrity of South Africa's democratic discourse.
SARS scores a legal victory against taxpayers in South Africa
A recent Tax Court ruling confirmed that when SARS selects a test case, affected taxpayers have little control over disputes that may determine their own tax bill.
A family's fight for justice: Progress in Paige Bell's trial and crew safety reforms
Following the tragic death of 20-year-old stewardess Paige Bell in the Bahamas last year, her family is seeking justice and campaigning for crucial reforms in the superyacht industry to better ensure crew welfare and safety.
Should SA follow Australia and other countries in banning social media for children under 16?
The debate surrounding the ban on social media for children under 16 has intensified globally, with legal experts and stakeholders weighing in on the implications for young users' safety and well-being.
Commissioner's Discretionary Powers
The question as to whether SARS can condone noncompliance was entertained by the Supreme Court of Appeal (SCA) in April 2025.
SARS' Search and Seizure Powers
As many have experienced, the powers afforded to SARS officials in terms of the Customs and Excise Act, 1964 (the CEA), are very intimidating. Imagine finding oneself in the following situation.
Personal liability for another taxpayer’s debt in the case of negligence or fraud
Many taxpayers face the wrath of SARS when there is outstanding tax debt. SARS has a number of mechanisms to collect outstanding tax debt. One of them is to hold another person personally liable for the taxpayer’s outstanding tax debt.
What Constitutes Proof of Export?
Predominantly in the context of high-risk products, such as tobacco, being exported or in transit through South Africa, the question frequently arises as to whether the goods were indeed exported. Over time, illicit trade is costing the fiscus billions of rand, and it is therefore understandable if the Commissioner for the South African Revenue Service (“the Commissioner” or “SARS”) examines or questions the actual export of such goods. However, SARS cannot disregard or reject compelling evidence of the export in order to claim duties, penalties, and forfeiture amounts.
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