ARTICLE · 30 JULY 2019

Tax In Brief | Issue 31

ENS

Explore more from ENS

the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.

South AfricaTax

Author LinkedIn connections

High Court of South Africa, Gauteng Division, Johannesburg | Wingate-Pearse v C:SARS & Others

the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.
the taxpayer's argument that the additional assessments ought to be set aside on the basis that he was investigated by the SARS' High Risk Investigation Unit ("HRIU") ("rogue unit") and that the operations of the HRIU infringed his constitutionally protected rights, considered.
the application of the Plascon-Evans rule in these motion proceedings and the effect thereof on the alleged operations of the HRIU, considered.
whether a declaratory order that the establishment by SARS of the HRIU was without statutory authority, unlawful, inconsistent with the Constitution of the Republic of South Africa, 1996 and invalid, would lead to the conclusion that all information gathered by the HRIU had been obtained illegally and therefore could not be used by an organ of

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Deferral Of Payment Arrangements With SARS: What You Need To Know

South AfricaTax

SNG Grant Thornton

Debt Compromise: Can You Settle Your Tax Debt For Less?

South AfricaTax

SNG Grant Thornton

Provisional Tax Understatement Penalties: First-time Provisional Taxpayers

South AfricaTax

SNG Grant Thornton

Frozen Accounts And Fraudulent Funds: Navigating The Rights Of Banks, Customers And SARS

South AfricaTax

Registration For Diesel Refund Modernisation Opens As SARS Ushers In New Digital Era

South AfricaTax

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Tax Disputes

Comparative Guide

Tax

See more popular content from

Tax

Africa Tax In Brief

African nations are implementing sweeping tax reforms across multiple jurisdictions, from Angola's supplementary petroleum incentives and Nigeria's virtual asset taxation framework to Mauritius's digital marketplace VAT rules and the Democratic Republic of the Congo's mining royalty adjustments. These coordinated changes reflect a continent-wide effort to modernize revenue collection, expand digital taxation, and strengthen compliance mechanisms.

South AfricaTax

Africa Tax In Brief - 14 July 2026

This comprehensive update covers significant tax and regulatory developments across 30 African jurisdictions during mid-2026, including Angola's new oil block incentives and unified Personal Income Tax Code, Botswana's major tax rate increases and transfer pricing regulations, Kenya's Finance Act 2026 with mortgage interest relief expansion, Nigeria's implementation of the unified Taxpayer Identification system and presumptive tax regime, and Rwanda's new transfer pricing rules framework. The bulletin exami

Africa Tax In Brief

According to the OECD's Revenue Statistics in Africa 2025 report released in December 2025, tax revenues as a percentage of GDP have increased in 24 countries...

Extending Boundaries: Adjustments To South African Exchange Control Limits And Powers

The Financial Surveillance Department of the South African Reserve Bank (“FinSurv”) recently published a suite of draft exchange control circulars for comment, giving effect to the Minister of Finance’s 2026 Budget Speech announcements...

South AfricaTax

Frozen Accounts And Fraudulent Funds: Navigating The Rights Of Banks, Customers And SARS

A South African High Court has ruled on the lawfulness of account freezing by banks based on fraud suspicions and affirmed SARS's authority to issue third-party notices under section 179 of the Tax Administration Act. The case arose after a close corporation fraudulently claimed a VAT refund of R3.28 million, transferred R900,000 to an individual's account, prompting the bank to freeze the account and SARS to pursue recovery through a third-party notice.

South AfricaTax

Africa Tax In Brief

This comprehensive briefing covers recent tax law changes, regulatory updates, and compliance requirements across multiple African jurisdictions including Benin, Botswana, Burkina Faso, Burundi, and many others. The updates span corporate tax reforms, VAT amendments, withholding tax changes, and new administrative procedures affecting businesses operating throughout the continent.

Tax Landscape Mining

South Africa's mining sector operates in a complex tax, regulatory and ESG environment requiring careful management of specialist income tax rules, mineral royalties, VAT, customs obligations...

South AfricaTax

SNG Grant Thornton

Section 42 Asset-For-Share Transactions: The Unsuspected Dangers When Transferring Immovable Property

Section 42 of the Income Tax Act, Act 58 of 1962 (herein the "ITA"), allows for the tax implications, normally associated with a disposal of assets...

South AfricaTax

Trading Property For Shares: A Strategic Way To Move Assets Into A Company

Most property transactions follow a familiar script where a purchaser pays a purchase price, transfer duty may be triggered, and capital gains tax (CGT) is assessed at the point of disposal

South AfricaTax

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa's recent amendment to section 25B of the Income Tax Act introduces a material change in the taxation of income distributed by resident trusts to non-resident beneficiaries.

South AfricaTax

Beach Weather | Legal Marketing