Articles #Tax

On the 18th of December 2023 the Supreme Court of Appeal ("the SCA") handed down judgement in what was a scarce win for taxpayers against the South African Revenue Service ("SARS") in the SCA. This article explains the issues in the case and points out the significance of the decision in the broader context of disputes against SARS.

On the 24th of December 2024, the Constitutional Court handed down judgment in the case of Commissioner for the South African Revenue Service v Medtronic International Trading S.A.R.L (456/2021) [2023] ZASCA 20, where it was decided that interest may not be remitted after the conclusion of a voluntary disclosure agreement. This article explores the litigation history and the significance of the judgment.