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Nico Theron

Part 1 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS

PART 1 OF 4: SETTING THE SCENE The niches of tax procedural law require careful consideration before launching any form of challenge against SARS. Get the procedure wrong and the taxpayer’s case is likely to suffer catastrophic and perhaps even fatal consequences, let alone spilled cost and time. In this 4-part series, we will explore …

Part 1 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS Read More »

Part 2 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS

PART 2 OF 4: THE 2009 OBJECTION AND REDUCED ASSESSMENT REQUESTS As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS in the case of L’Avenir Wine Estate (Pty) Ltd v C:SARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022) shows that several procedures were unsuccessfully …

Part 2 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS Read More »

Part 3 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS

PART 3 OF 4: THE 2018 DISPUTE AND 2010 REDUCED ASSESSMENT REQUEST As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS in the case of L’Avenir Wine Estate (Pty) Ltd v C:SARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022) shows that several procedures were …

Part 3 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS Read More »

Part 4 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS

PART 4 OF 4: THE HIGH COURT APPLICATION As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS in the case of L’Avenir Wine Estate (Pty) Ltd v C:SARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022) shows that several procedures were unsuccessfully followed by the …

Part 4 – THE NICHES OF TAX PROCEDURAL LAW: A BIOPSY OF L’AVENIR WINE ESTATE (PTY) LTD V C:SARS Read More »