ABC Trust v Commissioner for the South African Revenue Service (00052/2018)
ABC Trust v Commissioner for the South African Revenue Service (00052/2018) [2019] ZATC 15; 82 SATC 264 (3 May 2019)
Tax Court case on whether SARS gave sufficient reasons for a late additional assessment and whether those reasons had to expressly address causation under section 99(2)(a).
- Tax Administration Act
- Additional Assessment
- Nondisclosure Of Material Facts
- Duty To Give Reasons
- Tax-law
- Tax-administration-act