South Africa Case Law

Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for the South African Revenue Service (846/2023)

Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for the South African Revenue Service (846/2023) [2025] ZASCA 56 (12 May 2025)

Court

Supreme Court of Appeal

Case number

846/2023

Judges

Zondi, Dambuza, Molefe, Koen, Dolamo

The SCA held that income tax and VAT liabilities arising before business rescue are pre-commencement claims and may not be set off against later VAT refunds.

• Business Rescue
• Income Tax Assessment
• Vat Liability
• Set Off
• Companies Act Section 154
• Tax Administration Act Section 105