n Tax Breaks Newsletter - Is it your moral and patriotic duty to bow to SARS? : tax morality

Abstract

Extracted from text ... Moneyweb's TAX BREAKS September 2006 3 TAX MORALITY A FAMOUS JUDGE once said: "there is no equity about a tax". Nor, therefore, is there necessarily any morality - and for decades that truth has led to the strict or "formal" interpretation of tax law so that if a provision produces an unfair result there is nothing you (whether taxman or taxpayer) can do about it. The law reports are rid- Is it your moral and patriotic duty to bow to SARS? By DAVID CLEGG dled with examples, most often of unfairness to the taxpayer, where this has been the ..