A taxpayer operates a manufacturing business making products which they sell "on line" and at a retail outlet in CT. The taxpayer was required to close the manufacturing & retail shop during the level 5 lockdown. From 1st June 2020, all manufacturing and
Author: the Payroll Authors Group of South Africa
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
TERS claims are not allowed in view of the fact that they only want to claim TERS for the businesses financial hardship.