Tax In Brief | Issue 52

Below, please find issue 52 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

• High Court of South Africa (Western Cape Division, Cape Town) | CSARS and Joint Liquidators of Greenbridge Group (Pty) Ltd (in Provisional Liquidation) v Van Zyl (16604/2019) 

• There are two applications concerned:
  • an interlocutory application for discovery in terms of Rule 35 of the Uniform Rules of Court; and
  • a return day to confirm an interim order of sequestration against the Respondent, Mr Van Zyl who had been placed on provisional sequestration on 2 July 2020.
• The respondent, prior to the extended rule nisi had filed an application requesting, inter alia, that:
  • the rules of discovery as they relate to actions is declared mutatis mutandis applicable to the application in terms of Rule 35(13);