Latest issue

The Taxpayer January-February 2021

EDITORIAL

‘Wealth Tax’ by Peter Dachs and Emma Dachs

ARTICLES & NOTES

‘Treaty Non-Discrimination Clauses and the South African Roll-Over Relief Regime’ by Dr Albertus Marais

‘Trusts and Accruals’ by Trevor Emslie SC

CASE LAW - HEADNOTE, JUDGMENT & EDITORIAL COMMENT:

Africa Cash and Carry (Pty) Ltd v CSARS (SCA)

Income Tax & VAT - Estimated Assessments - Reasonableness Thereof - Approach of the Tax Court