Supreme Court of Appeal

January 23, 2019

SIMULATION

In addition to specific anti-avoidance provisions and the general anti-avoidance provisions (GAAR) in the Income Tax Act,[1] the South African Revenue Service can apply another established […]
November 9, 2021

LEARNING FROM SPUR GROUP IN THE STRUCTURE OF EMPLOYEE SHARE SCHEMES

In October 2021, the Supreme Court of Appeal (SCA) handed down judgment upholding the Commissioner for the South African Revenue Service’s appeal against an earlier decision […]
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