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28 May 2012
                       
 
 
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31 Jan 2011
 
 
Tax litigation: Puzzling questions?
Cliffe Dekker Hofmeyr
There have been two cases recently which raise interesting conundrums when a taxpayer is engaged in litigating with the South African Revenue Service (SARS).
 
 
08 Dec 2010
 
 
 
Commissioner for South African Revenue Service v NWK Ltd (27/10) [2010] ZASCA 168
SUPREME COURT OF APPEAL
The Commissioner for the South African Revenue Service had levied additional assessments against NWK, a maize trading company, formerly a co-operative, for the years 1999 to 2003. He had also...
 
 
12 Mar 2010
 
 
 
Defy Ltd v Commissioner for the South African Revenue Services (192/09) [2010] ZASCA 11
SUPREME COURT OF APPEAL
Secondary tax on companies - exemption of dividend falling under s 64B(5)(c)(ii) - whether moneys distributed constituted ‘profit of a capital nature'.
 
 
 
                       
 
 
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