The Taxpayer

EDITORIAL
SUSPENSION OF TAX PAYMENTS – SARS DOES NOT ALWAYS PLAY BY THE RULES ……………………………………. 81

ARTICLES AND NOTES TRUST-TO-TRUST DISTRIBUTIONS AND THE ATTRIBUTIONS RULES ………………………………………… 84

CASE LAW
DEFAULT JUDGMENT AGAINST SARS DUE TO NON-COMPLIANCE BY SARS WITH RULE 31(3) ………………… 90
DECLARATORY ORDER GRANTED BY THE HIGH COURT IN THE FACE OF OPPOSITION BY SARS, AND SEVERAL OTHER MATTERS OF PRACTICAL INTEREST …………………… 99

Managing Editor
T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa

Editors
The Hon Mr Justice D M DAVIS B Com LLB M Phil LLD (honoris causa)
P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa
C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa
E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA)