CONTENTS

EDITORIAL
STARE DECISIS ET NON QUIETA MOVERE ………………………… 201

‘BE VIGILANT’ – ADVICE FROM THE SCA …………………………… 202

ARTICLES AND NOTES
VAT: THE EXEMPT SUPPLY OF LETTING A DWELLING VERSUS

THE TAXABLE SUPPLY OF COMMERCIAL ACCOMMODATION … 202

CASE LAW
WHEN IS CONDONATION FOR LATE DELIVERY OF A RULE 31 STATEMENT REQUIRED AND WHEN IS A DEFAULT JUDGMENT
APPLICATION AN IRREGULAR STEP? ………………………………. 206

ZERO-RATED EXPORT SALES OF GOLD BARS – SECTION 105 DIRECTION REQUIRED TO PROCEED IN THE HIGH COURT –
JUDGMENT OF THE CONSTITUTIONAL COURT ………………….... 215

REVIEW APPLICATION IN THE TAX COURT HELD TO BE AN IRREGULAR STEP, SUBSEQUENT LITIGATION IN THE HIGH COURT REFUSING A SECTION 105 DIRECTION, REFUSAL OF CONDONATION OF LATE APPLICATION FOR LEAVE TO APPEAL TO THE CONSTITUTIONAL COURT ……………………….. 228