Selected South African tax cases
Rather than duplicating a large case repository, Lagoon Tax will feature selected cases where the judgment provides a practical lesson for taxpayers and businesses.
Tax deductions and supporting evidence
Case analysis should focus on what the taxpayer had to prove and the documentary evidence that mattered.
Tax administration and disputes
Selected cases can explain assessments, objections, appeals, burden of proof and procedural issues.
Transfer pricing and related-party transactions
Important judgments can be used to explain arm’s-length pricing, documentation and evidentiary expectations.
Full case notes should be added only after the specific judgments have been selected and reviewed.