Legal Counsel – Dispute Resolution & Judgments – High Court 2028-2026

26 May 2026 – Value-Added Tax Act, 1991, and Insolvency Act, 1936

• Aviwe Ntandazo Ndyamara NO and Others v CSARS (51569/2020) [2026] ZAGPPHC (25 May 2026)

Whether VAT payments made by Swifambo constituted “dispositions not made for value” and were therefore recoverable under section 26 of the Insolvency Act.