1887

n Without Prejudice - The Kluh-ed up taxpayer wins : tax

Volume 16, Issue 4
  • ISSN : 1681-178X
USD

 

Abstract

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 (115/2015) [2016] ZASCA 5 (1 March 2016).

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/content/jb_prej/16/4/EJC190792
2016-05-01
2017-10-21

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