One would think it is obvious that you cannot but, alas, it appears it is not that obvious. The context: rule 31(3) of the Tax Court rules as promulgated under section 103 of the Tax Administration Act, 2011 (“the rules”). It reads as follows: “SARS may include in the statement a new ground of assessment…
In the recent seminal judgment of the Pretoria High Court[1], hereinafter referred to as “the Pienaar Brothers Case”, the court reaffirms the importance of taking notice of not only changes in tax law but also proposed changes to tax law and the need to plan accordingly. Failing to do so may have devastating consequences for…
In the case of New Adventure Shelf 122 v Commissioner: SARS (310/2016) [2017] ZASCA 29 (28 March 2017), the Supreme Court of Appeal had to deal with the question of whether South African tax law allows for the carry back of capital losses arising from cancellation of an agreement where that agreement was concluded in…
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