Legal Counsel – Dispute Resolution & Judgments – High Court Judgments 2025–2023

27 July 2023 – Tax Administration Act, 2011

• Trustees of the CC Share Trust and Others v CSARS (38211/21) [2023] ZAGPPHC 597 (24 July 2023)

Whether the applicants had been correctly assessed by SARS – whether the assessments may be set aside because they were unlawfully made for want of compliance by SARS with its own statutes – whether the Commissioner ought to withdraw the assessments