Conor McFadden
Fasken
Articles
Taxpayer’s appeal upheld due to SARS’ tardiness
South Africa - June 21 2022 An inordinate delay in finalising a tax dispute can have a severely prejudicial effect on a taxpayer who is obliged to pay first and argue later. The…
A bird’s eye view of the current state of the law relating to the interpretation of contracts and the slow death of the parol evidence rule
South Africa - February 3 2022 'The Constitution demands an audit of all law and that demand cannot be defended by the idea that legal certainty will be compromised. The journey to…
Voluntary disclosure program: SARS must be taken (entirely) by surprise
South Africa - December 13 2021 On 7 December 2021, the Supreme Court of Appeal (“SCA”) handed down judgment in Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the…
Tax Losses To Be Capped
South Africa - July 30 2021 During the 2020 Budget Speech the Minister of Finance proposed to limit the assessed losses a company may set off against its income to 80% of its…
Tax Court Makes Concerning Remarks Regarding Transfer Pricing Rules
OECD, South Africa - June 23 2021 In the case of ABC (Pty) Ltd and the Commissioner for the South African Revenue Service[1], the Tax Court was confronted with the interpretation of…
