Henque vs SARS – timing is everything
Overview
A summary of the Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for the South African Revenue Service (846/2023) [2025] ZASCA 56 (12 May 2025) case in which the Court had to decide whether a liability was a pre-or post-business rescue commencement debt and further whether off-set was applicable in these instances
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Henque Business rescue pre-or post-commencement |
| Categories | Tax |
| Date | 9 June 2025 |
| File |