2022
Volume 71
GENERAL
Corporate Rollover Relief – the 2021 amendments. ....................................................... 51 Deal With All The Issues .......................................................................................... .... 8 Deductibility of Share Incentive Scheme Contributions – Analysis of the Spur Judgment .................................................................................. . 3 Double Tax Agreements – ‘enterprise’ in the context of ‘business profits’ ........................................................................................................ 49 Leave to appeal to the Constitutional Court. ......................................................... 41 Taking Rights Seriously ............................................................................ .................... 1 VAT – Temporary letting by developers – Has the second attempt improved on the first? .................................................................................. 43
Constitutionality of the confidentiality of ‘taxpayer information’ in view of the ‘public interest override’ in the Promotion of Access to Information Act (Arena Holdings (Pty) Ltd t/a Financial Mail & Others v CSARS & Others [2021] ZAGPPHC 779, 2022 Taxpayer 67) ................................... 67 C u m u l a t i v e T a b l e o f C o n ten t s a n d C a s e I n d e x
CASE LAW
Income Tax Manufacturing allowances – allowance for future expenditure – understatement penalties – reasonable care to be taken in completing tax return (Tax Court, Cape Town) ......................................................... 22
Value-Added Tax Clawback of amount equal to the tax fraction of consideration unpaid after 12 months – postponement thereof (Tax Court, Durban) ...................... 9
Practice Are tax judgments susceptible of rescission? (Barnard Labuschagne Inc v CSARS & Another [2022] ZACC 8, 2022 Taxpayer 55) ..................................... 55