Decisions of South Africa’s courts are an essential source of law. The courts uphold and enforce the Constitution and develop common law that is consistent with the values of the Constitution, and the spirit and purpose of the Bill of Rights. In a taxation context, court decisions assist in how legislation must be interpreted or confirm the rights and obligations of taxpayers and the South African Revenue Service alike. One therefore cannot appreciate the tax landscape, without having regard for the decisions of our courts. Recently, one Joseph Nyalunga (the Applicant) brought an application to review and set aside two […]