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Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

21 May 2021 – Income Tax Act, 1962: Clicks Retailers (Pty) Ltd v CSARS (CCT 07/20) [2021] ZACC 11 (21 May 2021)

This matter concerns the tax treatment of retail loyalty programmes that are common in South Africa; whether an allowance under section 24C of the Income Tax Act, 1962, is available to Clicks Retailers (Pty) Limited (Clicks), a retailer which operates one such loyalty programme

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