Christoffel vs SARS (Supreme Court)
Overview
This is a summary of the Christoffel Hendrik Wiese and Others v CSARS (1307/2022) [2024] ZASCA 111 (12 July 2024) case where the Supreme Court of Appeal was tasked with establishing, inter alia, whether an assessment was a necessity for section 183 of the Tax Administration Act to apply.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Christoffel SCA section dissipation of assets |
| Categories | Tax |
| Date | 1 August 2024 |
| File |