Taxpayer Boerdery vs SARS (Tax Court)
Overview
This is a summary of the Taxpayer Boerdery v Commissioner for the South African Revenue Service (IT 45979) [2024] ZATC 5 (20 March 2024) case where the taxpayer sought to claim a deduction for what it said was the payment of insurance premiums despite contractual agreements purporting otherwise.
| Author | SAICA - Nomvula Masehla: Project Director |
|---|---|
| Division | Tax |
| Keywords | Taxpayer Boerdery SARS Tax Court insurance premium substance over form |
| Categories | Tax |
| Date | 28 May 2024 |
| File |