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Volume 70 Nos 1 & 2 January-February 2021 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) C ont ent s

E d i t o r i a l Wealth Tax

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r t i c l e s & N o t e s Treaty Non-Discrimination Clauses And The Corporate Roll-Over Relief Regime .................................... 3

Trusts And Accruals

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a s e L a w Estimated Assessments – Reasonableness Thereof – Approach Of The Tax Court .................................... 9

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