In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before […]
On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt with […]
1.1 Background to Bitcoin Bitcoin, Ether and Litecoin. These are some of the most prominent cryptocurrencies on the market today. Bitcoin is by far the best-known […]
Introduction A valid and enforceable agreement for the sale of immovable property (“agreement”) must be in writing and signed by the seller and the purchaser. It […]
After lengthy speculation by tax experts and insightful utterances by senior South African Revenue Services (‘SARS’) staffers, the SARS has finally resolved to release a media […]
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