BCJ vs SARS – you are the reason
Overview
A summary of the BCJ v Commissioner for the South African Revenue Service (2024/8) [2025] ZATC 7 (23 May 2025) case in which the Court had to decide whether or not SARS had provided adequate reasons for a stance taken by it.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Section 80A GAAR SARS burden of proof |
| Categories | Tax |
| Date | 12 August 2025 |
| File |