15 March 2023 – Companies Act, 2008, Income Tax Act, 1962, and Tax Administration Act, 2011
Business rescue: Whether the Commissioner for the South African Revenue Service (SARS) can set-off a tax liability of a company against the VAT refunds due to the company in circumstances where the tax liability concerns a period prior to the company entering into business rescue, but was only determined after the company had already entered into business rescue
