Insight

• Tax Case Brief 1 - Using Mark-up from a sample test to issue a VAT assessment
• Tax Case Brief 2 - Calculation of profit on parceling of land from sale proceeds
• Tax Case Brief 3 - Appeal without proceeding through the objection process is invalid
• Tax Case Brief 4 - 'Book profit' in terms of the Income Tax Act
• Case Brief 5 - Apportionment of expenses between tax income & exempt income including capital gains
• Tax Case Brief 6 - Adopting a mark-up irrationally to make a VAT assessment
• Tax Case Brief 7 - Entitlement to annual allowance on building
• Tax Case Brief 8 - Apportionment of output VAT and VAT on sale of a business asset
• Tax Case Brief 9 - Expenditure incurred in the production of exempt income
• Tax Case Brief 10 - Rejecting a tax return by the tax office
• Tax Case Brief 11 - VAT on exchange of currencies by a non-authorised dealer