Monthly SARS Update with Prof Jackie Arendse - October 2026
Duration: 2 hours
Price: R195.00
Monthly SARS Update with Prof Jackie Arendse - October 2026
Presenters : Prof. Jackie Arendse
Overview
Two recent High Court judgments define how far SARS may pursue a tax debt beyond the taxpayer that incurred it. In CSARS v Africa Cash and Carry (Crown Mines) (Pty) Ltd and Another, the court declares a company that took over a tax debtor’s business for no consideration jointly and severally liable for that debt, of approximately R1.5 billion, and confirms that an established tax debt is subject to the 15-year period in section 171 of the Tax Administration Act rather than the three-year period in the Prescription Act. In Cuba Dumakude v Bidvest Bank Limited and Another, the court upholds a third-party appointment issued to a bank, without a prior final demand, in respect of funds that the tax debtor transferred into another person’s account. Read together, the judgments clarify the collection exposure that practitioners must assess when advising on business transfers, related-party arrangements and the movement of funds under SARS scrutiny.
The video also examines Tax Court decisions on the timing of a capital gain realised by a trust shortly before it ceased to be resident, and on the reopening of prescribed periods under section 99(2)(a)(ii) of the Tax Administration Act, together with the SARS documents issued in the period: Interpretation Note 74 (Issue 4) on repairs, the amended Reportable Arrangement External Guide, which removes the option of requesting an advance tax ruling on an arrangement that may be reportable, and Public Notice 7958 on reduced or additional assessments following an auto-assessment.
The Monthly SARS Updates provide a two-hour analysis of legislative amendments, judgments, SARS practice and newly issued documents as they arise.
Video Content
Recent tax judgments
- High Court: CSARS v Africa Cash and Carry (Crown Mines) (Pty) Ltd and Another (2 October 2026): prescription of tax debts and liability of a transferee company
- High Court: Cuba Dumakude v Bidvest Bank Limited and Another (8 September 2026): third-party appointment without a final demand
- Tax Court: SARSTC IT 46306 (IT) [2026] ZATC CPT (13 April 2026): whether the transfer or migration of shares in a trust to a non-resident trust was subject to CGT
- Tax Court: SARSTC IT 45931 and VAT 22285 (ADM) [2026] ZATC DBN (23 July 2026): reopening of prescribed periods under section 99(2)(a)(ii) of the Tax Administration Act
SARS documents and notices
- Interpretation Note 74 (Issue 4): Deduction and recoupment of expenditure incurred on repairs
- Updated Reportable Arrangement External Guide
- Public Notice 7958: extended period to request a reduced or additional assessment following an auto-assessment
- 2026 Trust filing season and ITR12T enhancements
- SARS VAT modernisation
Competencies Developed
After watching this video, practitioners are:
- Competent to apply key aspects of newly issued SARS documents (binding rulings, interpretation notes, guides, notices, etc.).
- Competent to advise clients on the impact of the latest legislative amendments on their tax compliance obligations and planning opportunities.
- Able to train staff to prepare SARS-compliant tax returns in line with current legislation and SARS administrative practice.
- Informed about suitable topics for client communication, enabling them to alert clients to important developments affecting their tax position.
- Competent to revise client tax planning strategies based on the latest changes and emerging SARS trends.