n Tax Breaks Newsletter - Challenging a discretionary decision by the Commissioner : the Giddey principles




Conventional wisdom is that if a decision of the Tax Court involved an appeal against the exercise of a discretionary power by the Commissioner, granted to the latter in terms of tax legislation, the High Court will interfere with the Tax Court's decision only if the latter did not bring an unbiased judgment to bear on the question or did not act for substantial reasons or exercised its decision capriciously or upon a wrong principle (see ex parte Neethling 95 (4) SA 331 (A) at 335.) began PricewaterhouseCoopers in a recent .


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