South Africa Case Law

Commissioner for South African Revenue Service v Sprigg Investment 117 CC t/a Global Investment (36/2010)

Commissioner for South African Revenue Service v Sprigg Investment 117 CC t/a Global Investment (36/2010) [2010] ZASCA 172; 2011 (4) SA 551 (SCA); [2011] 3 All SA 18 (SCA); 73 SATC 114 (1 December 2010)

Court

Supreme Court of Appeal

Case number

36/2010

Judges

Harms, Maya, Cachalia, Shongwe, Tshiqi

The SCA held that SARS had given adequate reasons for tax assessments, but set aside the tax court’s order because the court was improperly constituted.

• Income Tax Act
• Adequacy Of Reasons
• Tax Court Procedure
• Appealability
• Composition Of Tax Court
• Tax-assessment-reasons