MUK vs SARS – Strike three and you’re out
Overview
A summary of the MUK (Proprietary) Limited v Commissioner for the South African Revenue Service (IT 77034) [2026] ZATC 1 (13 January 2026) case in which the Court had to decide whether certain elements of the SARS’ Rule 31 statement should be struck out.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | MUK Rule 31 statement rules of the court |
| Categories | Tax |
| Date | 21 July 2026 |
| File |