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

13 February 2024 – Value-Added Tax Act, 1991

• SARSTC VAT 22402 (VAT) [2024] ZATC CPT (18 January 2024)

The “ratio” of goods and services a vendor intends to use for taxable compared to other uses: Whether and how the Head Lease should be factored into the taxpayer’s section 17(1) apportionment ratio.