PORTER ARTICLE: SCA CONFIRMS TAXPAYERS MAY USE NON-LAWYERS IN TAX COURT
A significant new Supreme Court of Appeal (SCA) judgment may materially change the way taxpayers approach disputes with SARS.
Articles
SME CRITERIA UPDATED
A primary objective of the South African Competition Act is to address persistent market concentration and skewed economic ownership profiles. Over recent years, this has become a core focus area for the Competition Commission.
SECTION 21(1)(C) AND THE LIMITS OF ECONOMIC SUBSTANCE: WHEN VAT FORM PREVAILS OVER FUNCTIONAL REALITY
The recent Tax Court decision in VAT 32666 may be marked “not reportable” and “not of interest to other judges”, but it could nevertheless become important in disputes involving loyalty schemes, cashback arrangements and conditional rebates.