When is tax planning “too clever”? A new court case sheds some light
By Suzanne Smit If you’ve ever wondered whether it is legal to arrange your affairs to pay less tax, the tax court has just given us new insight and it’s more nuanced than a simple “yes” or “no”. Company AF (Pty) Ltd v the Commissioner of SARS (“the case”) has taken another look at our General Anti-Avoidance […]