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South Africa Case Law

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Tax Law [2024] ZATC 17

Trust v Commissioner for the South African Revenue Service (IT 45903)

Trust v Commissioner for the South African Revenue Service (IT 45903) [2024] ZATC 17 (14 March 2024)

Court
Tax Court
Case number
IT 45903
Judge
Vally

The Tax Court made final a costs order against The Attorneys after they pursued tax litigation for a trust said to have ceased to exist.

  • Costs Award
  • Default Judgment
  • Tax Assessment
  • Legal Personality
  • Representation Of Non Existent Entity
  • Costs-award
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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.