JBSA Props (Pty) Ltd and Another vs SARS – how much compromise does business rescue provide?
Overview
A summary of the JBSA Props (Pty) Ltd and Another v Commissioner for the South African Revenue Services and Others (5009/2023P) [2025] ZAKZPHC 3 (10 January 2025) case in which the court had to decide whether a business rescue agreement compromised any post-agreement commencement tax liabilities .
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | JBSA Business rescue compromise post agreement taxes |
| Categories | Tax |
| Date | 22 January 2025 |
| File |