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
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
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
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
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