SCA

January 31, 2020

2020 TAX YEAR RECAP

As the 2020 tax year draws to a close, we reflect on some of the significant highlights (and lowlights) during the year. Significant judgments Our courts […]
January 31, 2020

FUTURE EXPENDITURE ON CONTRACTS

Section 24C of the Income Tax Act[1] (hereinafter referred to as “the Act”) allows a deduction, from income, received by or accrued to a taxpayer in terms […]
January 31, 2020

DIESEL REFUND SCHEME MISINTERPRETATIONS

Farming is a qualifying activity under the Diesel Refund Scheme. Most farming enterprises will qualify to be registered for the Diesel Refund Scheme. The person carrying on the farming enterprise […]
June 2, 2020

ARE TAX STATUTES UP FOR INTERPRETATION?

Decisions of South Africa’s courts are an essential source of law. The courts uphold and enforce the Constitution and develop common law that is consistent with […]
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