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Tax Court judgment IT 12466 delivered in Cape Town on 12 March 2014

Tuesday, 08 April 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

Dispute Resolution & Judgments - Tax Court 2016-2014 

CGT; realisation of capital gain on disposal of shares or capital loss; paragraphs 25(1), 26(1), 26(3) and 29(7) of the Eighth Schedule

Please click here to view full ruling document.



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.

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