n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The premier, the member of cabinet, and the commissioner : an evaluation of : case notes

Volume 23, Issue 1
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



In (71 SATC 177 (2009)), Van Reenen J delivered a judgment in the Cape Tax Court in an appeal by a taxpayer against an assessment by the Commissioner of the South African Revenue Service. This assessment disallowed a claimed deduction from income of legal costs incurred by the taxpayer in resisting a civil claim of defamation.

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