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A Western Cape High Court judgment involving a R9.6 million self-insurance deduction clarifies when Sars may reopen a prescribed assessment and why transaction substance and complete disclosure matter.
SARS

What the Meiring Citrus judgment means for South African taxpayers

A Western Cape High Court judgment involving a R9.6 million self-insurance deduction clarifies when Sars may reopen a prescribed assessment and why transaction substance and…

  • Willem J Oberholzer
5 min read