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Volume 70 Nos 9 & 10 September-October 2021 www.taxpayer.co.z a 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 o n t e n t s

E d i t o r i a l I ndex To Articles And Editorials I n The Taxpayer 1 9 5 2 To 2 0 2 1

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r t i c l e s & N o t e s Are Crypto Assets ‘Capital’ For South African Exchange Control Purposes? .................................... 163 Has A Mortal Blow Been Struck Against Prescription? .................................... 169 The Pain And Duty Of Proper Process: Withdrawal Of Notices Under Section 9 Of The Tax Administration Act .................................... 177 Compensating Adjustments .................................... 182 C a s e L a w Confidentiality Of Taxpayer Information .................................... 184

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