Legislative amendment impacts taxpayer’s affairs – Section 39 Of The VAT Act
In ABC (Pty) Ltd v Commissioner for the South African Revenue Service Case No. VAT 1237 (as yet unreported), the Durban Tax Court had to...
Heinrich Louw
Heinrich Louw is a senior associate in CDH's Tax practice. He has experience in various tax aspects relating to commercial transactions, as well as dispute resolution involving the South African Revenue Service.
Preservation orders – The court sets a high bar for SARS
In The Commissioner for the South African Revenue Service v Sunflower Distributors CC and Others (66077/2015) [2015] ZAGPPHC 896 (17 November 2015), the court had...
Another ruling on the capitalisation of shareholder loans
The South African Revenue Service (SARS) released Binding Private Ruling 208 (Ruling) on 8 October 2015. The Ruling concerned the use of subscription proceeds to...
