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

7 July 2026 – Income Tax Act, 1962; Tax Administration Act, 2011

• SARSTC IT 76725; IT 76750; IT 76751; IT 76752; IT 76753; IT 76754; IT 76755 (IT) [2026] ZATC CPT (3 July 2026)

Whether the GAAR applies to the composite transaction. Two further questions arise:  1) The first is the appellants’ preliminary objection to the Commissioner’s pleading of the avoidance arrangement. 2) The second is the fate of the penalties and interest.