Consolidation ≠ Cancellation: Sars assessments survive ponzi scheme liquidation orders
A recent Gauteng High Court judgment has brought clarity on the interaction between consolidation orders under the Companies Act and the South African Revenue Service’s (“Sars”) powers to raise tax assessments. In Prinsloo and Others N.O. v CSars and Another (020214-2023) [2025] ZAGPJHC (29 August 2…
South African Commercial Law Blog 