Synopsis - Issue for the month of March 2015
Our tax cases contain a few instances in which SARS, or its predecessor, Inland Revenue, has sought to avert an anticipated unfavourable judgment by challenging the procedure under which the dispute has been raised. The most recent attempt was in the matter of ABC (Pty) Ltd v Commissioner for the South African Revenue Service  ZAWCHC 8 (judgment delivered on 6 February 2015) ('the ABC Case').
In this issue:
- When may SARS challenge the jurisdiction of the Tax Court
- Challenge to SARS under the Promotion of Administrative Justice Act
- A preservation order is not of itself a ‘tax collection’ measure - but it may well be followed by tax collection processes
- SARS Watch