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.
In The Press
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.
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