Print Page   |   Report Abuse
News & Press: International News

UK: Tax tribunal - refund of remuneration

07 October 2014   (0 Comments)
Posted by: Author: Tribunals
Share |

Author: Tribunals

Interesting decision on deduction of remuneration repayments though not relevant in SA anymore after s11(nA) & (nB) were inserted. May only be relevant in so far the unsuccessful argument that remuneration accrual in this instance is retrospectively novated by the resolutive pay back provision. Also relevant as to whether the nature of the payment changes (i.e. refund of previous amount or damages for breach).

Please click here to view judgement.

This article first appeared on


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

Membership Management Software Powered by®  ::  Legal