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We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
In this alert:
Meiring Citrus High Court Judgment
On 26 June 2026, the Western Cape Division of the High Court upheld SARS' appeal in CSARS v Meiring Citrus (Pty) Limited and confirmed that a structured ‘self-insurance’ arrangement did not constitute genuine insurance, as there was no transfer or spreading of risk.
The judgment confirms that courts will examine the commercial substance of an arrangement and reinforces the importance of full and transparent disclosure to SARS.
The below Alert provides further detail on this matter.
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