Flower vs SARS – protection of taxpayer rights
Overview
A summary of the Flower v Commissioner for the South African Revenue Service (IT 25209) [2025] ZATC 3 (3 February 2025) case in which the Court had to decide whether SARS had indeed raised new grounds of argument that differed to those raised at the point of issuing an additional assessment to the taxpayer
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Grounds of argument SARS Flower |
| Categories | Tax |
| Date | 9 May 2025 |
| File |