Recent cases relating to taxpayer confidentiality, notably the tax affairs of public figures like former president Jacob Zuma, raise questions around the jurisdiction of the Tax Court and whether it could be broadened.
Sars wanted the court to compel Mezzanine Investments to comply with the request, but the company brought an interlocutory application asking the court to hear the matter in camera and to seal the file from the public. Since the matter was before the high court the taxpayer had to show that it was a “special case” but failed to do so. The court found that even if the taxpayer did raise the “special case exception” the matter did not constitute a special case.
Law Law Latest News, Law Law Headlines
Similar News:You can also read news stories similar to this one that we have collected from other news sources.
LETTER: Akani will appeal high court judgmentWe believe another court might arrive at a different conclusion
Source: BDliveSA - 🏆 12. / 63 Read more »