The tax court dismissed a taxpayer’s appeal on the grounds that the taxpayer failed to make submissions to the court or respond to SARS’ submissions. In doing so the appellant failed to prosecute his appeal despite having been given the opportunity to do so.
A review application by a taxpayer to the Tax Court is set aside as an “irregular step”, as argued by SARS in this case. Tax Court proceedings was consequently halted in order for the review application to be launched in the High Court, considering that the High Court has jurisdiction to adjudicate legality reviews.
SARS has issued a reminder in respect of third party data bi-annual submissions for the period 1 March 2021 – 31 August 2021, which will close on 31 October 2021. SARS encourages submissions to be made ahead of the due date to avoid last minute challenges and potential delays.
Whether there was a sufficiently close link between Spur’s contribution to a trust (which regulated an employees’ share incentive scheme) and its income earning operations to qualify for tax deduction. The SCA held that the connection was not immediate enough to justify the deduction. The SCA further allowed SARS to raise additional assessments in respect of the 2005-2009 tax years.
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