Interpretation Note 91 (IN 91)
Debts are often written off or restructured in some way. These typically tend to have tax consequences. This session discusses what those tax consequences are.
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Ntayiya v South African Revenue Service (848/2023) [2025] ZASCA 183 (1 December 2025)
This session explores an SCA judgment regarding the imposition of understatement penalties for submission of nil returns as well as the strength of the “professional tax advice defence”.
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Interpretation Note 142
SARS’ interpretation note 142 purports to be a note explaining what constitutes “similar finance charges” for the purposes of section 24J when really, it appears rather to be aimed mainly at contradicting a tax court judgment handed down a year earlier in favour of a taxpayer. In essence, the question is whether raising fees are deductible. The court says it is, SARS says its not. Who is right?
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