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A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis of and comment on new laws and judicial decisions of interest, Synopsis helps executives to identify developments and trends in tax law and revenue practice that may affect their business.
In this edition:
Synopsis Tax today - July 2026
Please find our July Tax Synopsis, featuring three focused articles and updates on the latest developments.
This edition considers the Tax Court's decision in Company AF v CSARS and its treatment of the "tax benefit" enquiry under the GAAR.
We also examine the High Court's decision in Meiring Citrus that serves as a robust reminder that tax law is concerned with the real legal and commercial character of a transaction, not merely the terminology chosen by the parties.
Lastly, we discuss the Constitutional Court's Lueven Metals judgment, which provides important clarity on the VAT treatment of second-hand gold and the role of text, context and purpose in statutory interpretation.
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