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

24 July 2023 – Tax Administration Act, 2011

• CSARS v M (A5036/2023) [2023] ZAGPJHC 769 (6 July 2023)

Appeal from the Tax Court – whether undeclared receipts and deposits into taxpayer’s personal bank accounts and other accruals were income or the repayment of loans – a factual issue.