Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

30 June 2022 – Income Tax Act, 1962

• CSARS v Candice-Jean van der Merwe (211/2021) [2022] ZASCA 106 (30 June 2022)

Income tax – Application for default judgment in terms of rule 56 of the rules prescribed by the Tax Administration Act 28 of 2011 – application failed to meet jurisdictional requirements even on unopposed basis