South Africa Case Law

Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020)

Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145; 84 SATC 1 (15 October 2021)

Court

Supreme Court of Appeal

Case number

320/2020

Judges

Navsa, Mbha, Mathopo, Gorven, Kgoele

The SCA held that Spur’s R48 million trust contribution was not deductible under s 11(a) and that SARS could raise late assessments for 2005-2009.

• Income Tax Act
• Deductibility Of Expenditure
• Prepaid Expenses
• Misrepresentation In Tax Returns
• Tax Assessment Prescription
• Tax Administration Act