Absa Bank Limited and Another v Commissioner for the South African Revenue Service (2019/21825 [P]) [2021] ZAGPPHC 183 (1 March 2021)
Court
North Gauteng High Court, Pretoria
Case number
2019/21825 [P]
Judge
Sutherland
The High Court held that the refusal by SARS to withdraw the section 80J notices and the subsequent issue of letters of assessment were reviewable under the principle of legality, as the dispute was a pure point of law and exceptional circumstances existed. The court found that Absa was not a 'party' to the impermissible tax avoidance arrangement as defined by the Income Tax Act, since it did not participate with knowledge or intention in the broader scheme involving intermediary entities and offshore transactions. The factual premise relied upon by SARS—that Absa was ignorant of the intermed…
Absa Bank Limited and Another v Commissioner for the South African Revenue Service (21825/19) [2020] ZAGPPHC 414 (25 August 2020)
Court
North Gauteng High Court, Pretoria
Case number
21825/19
Judge
Fabricius
The court held that the applicants should be granted leave to amend their notice of motion to include review of SARS's decisions to issue letters and notices of assessment. The amendments are closely connected to the existing grounds of review and do not introduce new causes of action that would prejudice the respondent. The respondent will have the opportunity to respond fully in the main application, and any potential prejudice can be remedied by costs. The High Court retains jurisdiction to review such decisions, and the statutory remedies under the Tax Administration Act do not oust this…
