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Tag: Western Cape High Court

JUDGEMENT | Does abusing tax processes work?

The full bench of the Western Cape High court recently delivered judgment (Cloete J dissenting) in a favour of a taxpayer who, according to the Tax Court, was simply abusing process. When studying the judgment of the Tax Court, it is difficult to see how the taxpayer’s approach was anything more than an abuse of process which begs the question: Why was the taxpayer successful on appeal to the full bench of the High Court?

JUDGEMENT | Insurance company compelled to honour Covid-19 business interruption claims

The Western Cape High Court decision to compel insurance company Guardrisk to honour the COVID-19 business interruption insurance claims of Cafe Chameleon, a Cape restaurant, is to be applauded.

Doing nothing is sheer folly!

A taxpayer who disputes a tax assessment has processes available in the Tax Administration Act, 2011 (Act) to contest the assessment. It is sheer folly for a taxpayer who contests an assessment not to avail himself of the mechanisms in the Act timeously.


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