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SARS vs Woolworths – Commercial reality vs wishful thinking

Overview

A summary of the Commissioner for South African Revenue Service v Woolworths Holdings Limited (863/2023) [2025] ZASCA 99 (4 July 2025) case in which the Court had to decide whether or not foreign underwriting services were subject to an input VAT deduction.
AuthorSAICA (Nomvula Masehla: Project Director)
Keywords
Tax
Date3 September 2025
File