n Without Prejudice - The Kluh-ed up taxpayer wins : tax
|Article Title||The Kluh-ed up taxpayer wins : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 Cliffe Dekker Hofmeyr|
|Publication Date||May 2016|
|Pages||41 - 42|
In its efforts to increase its income from tax revenue,the South African Revenue Service (SARS) sometimes applies legislative provisions in tax legislation in a manner that can best be described as tenuous. An example of this is apparent from the recent decision of the Supreme Court of Appeal (SCA) in CSARS v Kluh Investments (Pty) Ltd (115/2015)  ZASCA 5 (1 March 2016).
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