The issue was whether a provisional preservation order to
preserve and take charge of the taxpayers' assets should be
made a final preservation order in terms of section 163 of the Tax
Administration Act 28 of 2011.
The court dismissed the provisional preservation order because of the distinct impression that it was
brought about not so much because a preservation of the taxpayers assets was
required, but in order to bring matters to a head by placing legal pressure on
Please click here to view full judgement (17 November 2015).
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.