9 February 2023 – Tax Administration Act, 2011
Lance Dickson Construction CC v CSARS (A211/2021) [2023] ZAWCHC 12 (31 January 2023)
Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove.
