ARTICLE · 15 DECEMBER 2021

Tax In Brief | Issue 76

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Below, please find issue 76 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 76 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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High Court of South Africa (Western Cape Division, Cape Town) | Commissioner for the South African Revenue Services v Esibonga Investment (Pty) Ltd and Others (16177/21) [2021] ZAWCHC 250 (2 December 2021)
- This was an application by Mr and Mrs Watson (the "Watsons") in anticipation of the return date of a provisional preservation order granted in favour of the Commissioner for the South African Revenue Service ("SARS") as envisaged in section 163(4)(c) of the Tax Administration Act, 28 of 2011 (as amended) (the "TAA").
- The application was for the Court to discharge the provisional preservation order which related to a certain immovable property registered in the name of the Watsons.

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