Tax Practice: On the Move- Tax Cases and SARS legislative Interpretations

Topic: Decoding the Latest SCA Tax Rulings

Are you up to date with the most recent judicial developments shaping tax litigation and corporate tax liability in South Africa? Join us for a focused and insightful session unpacking two landmark Supreme Court of Appeal judgments — SARS vVirgin Mobile and Henque 3935 CC v SARS.

These rulings clarify critical issues around procedural enforcement in the Tax Court and the treatment of tax liabilities during business rescue. From the use of Rule 56(1) as a compliance mechanism to the timing and classification of tax debts in distressed companies, these decisions offer valuable guidance for navigating complex tax disputes.

Perfect for tax professionals, in-house counsel, and business rescue practitioners seeking to stay ahead of strategic shifts in tax procedure and enforcement.

What We Will Cover:

• How the Virgin Mobile decision seeks to clarify the Tax Court's interpretation of Rule 56(1) in an attempt to resolve the ambiguity around its intended function
• The practical implications of delayed procedural action.
• What Henque means for corporate taxpayers in business rescue and how to approach SARS' assessments.
• Strategies to safeguard your clients from procedural or classification pitfalls.

Why Attend?

Gain critical insight into how these recent SCA judgments are reshaping tax dispute resolution, procedural enforcement, and the treatment of liabilities in business rescue. Whether you are managing litigation strategy, navigating corporate tax risks, or advising distressed entities, this session will equip you with practical takeaways to apply in real-world scenarios.