Condonation for the late filing of legal documentation depends on whether the interests of justice will be served by the court granting such condonation In taxpayer […]
Since the introduction of the Tax Administration Act in 2011, which aimed to consolidate most of the administrative matters in tax acts, taxpayers have become ever more […]
A recent judgment of the Tax Court sitting in Pretoria[1] highlighted yet again the very broad nature of the employment fringe benefit regime governed by the […]