Davey’s Locker

The Tax, Shock, Horror Newsletter by Tony Davey

Non-meritorious additional assessments

Tax Ombud’s report 2020 Tucked away in point 38.2 of the sixty-one-page Report and occupying only a half-page is, in my experience of the tax dispute-resolution process, a valuable finding and recommendation by the Tax Ombud, on non-meritorious additional assessments:...

read more

Third party tax debt recovery by SARS

Recent case In circumstances in which a taxpayer fails to pay a ‘tax debt’ (defined in s 1 read with s 169(1) of the Tax Administration Act as being an amount due or payable to SARS), a senior SARS official may, under s 179, issue a notice to a third party holding a...

read more

Interaction of taxes

CGT, estate duty and income tax upon death Any tax-structuring should always take cognisance of its impact on other taxes. For CGT purposes, the default position is that a deceased person is assessed on a ‘deemed disposal’ as at date of death, with the death-exclusion...

read more



Contact Us

Suite 10, Sandton Medpark Offices
cnr Nursery Lane and Peter Place, Sandton

+27 (0) 11 463 5566 / 4205

tonyd@harding.co.za | larad@harding.co.za