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South Africa Case Law

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Tax Law [2023] ZATC 7

U Taxpayer v Commissioner For The South African Revenue Service (IT 24502)

U Taxpayer v Commissioner For The South African Revenue Service (IT 24502) [2023] ZATC 7 (2 June 2023)

Court
Tax Court
Case number
IT 24502
Judge
J I Cloete

The Tax Court dismissed an interlocutory application seeking advance determination of tax issues and a compensating-adjustments challenge, with costs.

  • General Anti Avoidance Rules
  • Secondary Tax On Companies
  • Compensating Adjustments
  • Pleading And Striking Out
  • Locus Standi
  • Tax-law
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.