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A creature of statute: A decision about the Tax Court’s power to increase understatement penalties

South Africa - March 8 2019 In the recent judgment of Purlish Holdings (Proprietary) Limited v The Commissioner for the South African Revenue Service (7618) 2019 ZASCA 04...

Louis Botha.


Company law vs income tax law: Amalgamations now regularised

South Africa - February 21 2019 The Companies Act, No 71 of 2008 (Companies Act) makes provision for the amalgamation of companies in s113. In terms of this section, once one or...


A further win for the youth

South Africa - February 21 2019 The historically high levels of unemployment among the youth in South Africa has led to the introduction of various tax incentives and benefits aimed...


Win for the employer: Judgment on the Employment Tax Incentive Act

South Africa - February 8 2019 In the recent case of ABC (Pty) Ltd v The Commissioner for the South African Revenue Service (Case No 14426) (as yet unreported), the Tax Court was...

Louis Botha.


The consequences of riding “roughshod over the established legal process”

South Africa - September 17 2018 The applicants (and employers) in this case were the trustees of the Athina Trust, which conducts business as a retailer of liquor products under the...

Aadil Patel, Anli Bezuidenhout.