In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
Tax information exchange agreement with the Cook Islands
Thursday, 15 January 2015
The tax information exchange agreement between South Africa and the Cook Islands was signed on 25 October 2013 and published in the Government Gazette on 8 January 2015.
- Published in General, Income Tax, International
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Rens v Edelstein NO & another [2014] 32286 (GP)
Tuesday, 11 November 2014
In this judgment the court expressed its view on when the Natal Joint Municipal Pension Fund principle applies and when it does not, and why it does not apply to the interpretation of a will. It also set out the requirements permitting rectification of a will.
- Published in Deceased estates, General, Interpretation of statutes
Apportionment of audit fees
Tuesday, 18 March 2014
A long battle about apportioning audit fees for tax purposes culminated on 7 March 2014 in defeat for the taxpayer in CSARS v Mobile Telephone Networks Holdings (Pty) Ltd (966/12) [2014] ZASCA 4. The Supreme Court of Appeal overturned the decision of the High Court, which had overturned that of the tax court. The effect
- Published in General, Income Tax
What does “pending” mean in the tax context?
Friday, 28 February 2014
What does “pending” mean in the tax context? In February 2014 the Cape High Court found that, in the legal context at least, “pending” means “proceedings having begun but not yet concluded”, as opposed to the applicants’ claim that it means “about to happen”. The court also found, in response to the applicants’ alternative challenge,
- Published in General, Income Tax