Conor McFadden



Results 1 to 5 of 32

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…

Johan Coertze

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…

Johan Coertze, Daniel Hart

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…

Johan Coertze

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…

Johan Coertze

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…

Johan Coertze