Company AF v CSARS – GAAR, Paragraph 43A and the Future of Dividend-Stripping Litigation

This training session examines the Company AF judgment and its impact on the General Anti-Avoidance Rule (GAAR), paragraph 43A, the choice principle, dividend-stripping arrangements, SARS’s litigation powers, and penalty disputes. Learn how the decision reshapes tax planning, procedural strategy, and the interpretation of anti-avoidance provisions in South African tax law.