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E d i t o r i a l The Tax Man Cometh I

The Tax Man Cometh I I

r t i c l e s & N o t e s I s T h e V D P A va i l a b l e F o r Wit h h o l di n g T a x e s ?

T h e T a x C o u r t A n d P l e a di n g s

Volume 69 Nos 11-12 November-December 2020 www.taxpayer.co.za Editors D M DAVIS B Com LLB M Phil LLD (hc) Judge of the High Court of South Africa T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA)

a s e L a w V a l u e - Aded T a x – Deducti b i lit y O f VAT On I n s u r a n c e P r emi u m s P aid B y B a n k T o C ov e r R e t r e n c h m e n t Or Death O f B o r r ow e r s .................................... 211 C o n stit u ti o n a l C h a l l e n g e T o T h e R e mi s s i o n O f I n t e r e s t P r ovi s i o n s O f T h e V a l u e - A d e d T a x Act .................................... 220 SARS I n t e r p r e t ati o n N o t e s N o t T o B e U s e d B y C o u r t s A s Aid s T o I n t e r p r e t ati o n O f L e g i s l ati o n .................................... 235

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