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Specific and Prohibited Deductions News

Tax deductions for future expenses

Taxpayers may deduct an allowance for certain future expenditure in terms of section 24C, despite no...


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Inextricably linked contracts? The Constitutional...

On 21 July 2020, the Constitutional Court (CC) handed down judgment in Big G Restaurants (Pty) Ltd v...


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Big G Restaurants (Pty) Limited vs Commissioner fo...

At issue is whether income derived from patrons of certain Spur and Panarottis restaurants is deduct...


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