On 12 September 2018 the Supreme Court of Appeal reversed the decision of the Gauteng Division of the High Court, which had in turn confirmed that of the tax court, in the matter of CSARS v Respublica (Pty) Ltd (1025/2017 [2018] ZASCA 109.  The SCA found that the lease of six buildings to the Tshwane

In a judgment delivered on 30 September 2015 the Supreme Court of Appeal rejected the taxpayer’s valuation methodology of its minority holding in Emanzi Leisure Resorts (Pty) Ltd (ELR) in CSARS v Stepney Investments (Pty) Ltd [2015] ZASCA 138 (not yet reported in SA Tax Cases). The court found that assumptions in the taxpayer’s calculation

The Gauteng Division of the High Court delivered judgment on 20 February 2015 in a case where the taxpayer sought to have a decision of SARS set aside in terms of the Promotion of Administrative Justice Act, 2000 (PAJA) or alternatively declared unconstitutional, unlawful and invalid. The court found that the taxpayer, Ackermans Ltd, should