Tag: Supreme Court of Appeal (SCA)

South Africa’s online betting industry has entered a needless panic after headlines claimed that online gambling is banned. Those headlines are wrong and dangerously misleading. This online betting controversy shows how misinformation can destabilise an entire sector.

The Supreme Court of Appeal’s recent decision in Assmang (Pty) Ltd vs The Commissioner for the South African Revenue Service (SARS) has sent a clear and sobering message to taxpayers. In tax law, substance always trumps form. While this principle is not new, its application in the context of diesel refunds highlights the immense peril taxpayers face. The Assmang diesel refund case illustrates this danger vividly.

In a significant win for taxpayers on the South African Revenue Service’s (SARS) “narrow” approach to the ability to claim input Value-Added Tax (VAT), the Supreme Court of Appeal (SCA) recently ruled in favour of Woolworths Holdings (Woolworths), the group holding company, affirming its right to claim over R8 million in input VAT.

Artificial intelligence (AI) tools are rapidly transforming legal workflows. They now accelerate research, streamline contract analysis and enhance eDiscovery. But while these tools offer impressive speed and pattern recognition, they still cannot replace the strategic judgement, foresight and nuance that define quality legal practice.

A recent Supreme Court of Appeal (SCA) ruling should deliver a stark warning to businesses claiming input Value Added Tax (VAT) deductions without a watertight legal foundation. In Aveng Mining Shafts & Underground v CSARS (1192/2023) [2025] ZASCA 20, the SCA sided with South African Revenue Service (SARS) and disallowed almost R17.5 million in VAT input claims.

In Johannesburg, City Improvement Districts (CIDs) play a crucial role in urban development and management. These districts focus on collaboration. Property owners and tenants work together to tackle critical urban challenges. As a result, they enhance the quality of business environments.

The Supreme Court of Appeal has backed Commissioner Kieswetter and issued a stern warning to all South Africans to refrain from assisting others in evading their tax obligations. Where you are caught, South African Revenue Service (SARS) will go after your personally. This is now settled law in South Africa and directors or companies, tax advisors, lawyers, accountants, or even payroll professionals can find themselves on the hook.

A landmark high court ruling found that business rescue practitioners can't "have their cake and eat it too". The case involving sugar giant Tongaat Hulett, balances the principles of corporate rescue with the broader societal imperatives of industry regulation.

To the relief of Coronation Investment Management SA (Coronation), the Constitutional Court has overturned the Supreme Court of Appeal’s (SCA) judgment in favour of the South African Revenue Service (SARS).

The Promotion of Access to Information Act 2 of 2000 (PAIA) is an empowering piece of legislation and allows that secretes cannot be hidden in the shadows. The matter of The Health Justice Initiative vs The Minister of Health provides insight from a regulatory point of view, not only since it has consequences for the privacy and information regime but also the procurement regime.