n Without Prejudice - NWK revisited and clarified : tax

Volume 13, Issue 1
  • ISSN : 1681-178X



On November 20 2012 in Case No A 94/2012 HCWC, a full bench of the Western Cape High Court applied the much discussed, and much criticised, 2010 judgement of the Supreme Court of Appeal (SCA) in 73 SATC 55. In doing so, the court gave the first indication of the judicial status of the most contentious aspect of the judgement, where the SCA, in the view of some commentators, overturned a century of legal precedent on the subject of simulated transactions.

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