n Tax Breaks Newsletter - Taxing issues

Volume 2011, Issue 302
  • ISSN :



Section 82 has always been a bugbear of mine, since it effectively means that, when it comes to tax matters, one is "guilty until proven innocent". So it is gratifying to see that the Supreme Court of Appeal has held that the burden of proof imposed by this section relates only to issues of fact, and not to issues of law.

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