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South Africa Case Law

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Tax Law [2019] ZATC 12

X v Commissioner for the South African Revenue Service (IT13862; VAT1374)

X v Commissioner for the South African Revenue Service (IT13862; VAT1374) [2019] ZATC 12 (6 August 2019)

Court
Tax Court
Case number
IT13862; VAT1374
Judge
Ingrid Opperman

The Tax Court granted SARS leave to amend its grounds of assessment in income tax and VAT disputes, finding no irredeemable prejudice to the taxpayer.

  • Tax Assessment Amendment
  • Income Tax Liability
  • Value Added Tax
  • Pleadings Amendment
  • Prejudice And Costs
  • Tax-court
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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.