Sars moves toward trust penalties: Draft notice signals real enforcement ahead

The South African Revenue Service (Sars) has released a draft notice under section 210(2) of the Tax Administration Act that formally proposes fixed administrative penalties for trusts that fail to submit their tax returns. Although still in draft form, this publication marks a clear shift from year…

https://www.polity.org.za/article/sars-moves-toward-trust-penalties-draft-notice-signals-real-enforcement-ahead-2025-12-04

The courts’ approach to withdrawal of admissions and compromise

In a recent judgment, the Supreme Court of Appeal (SCA) reaffirmed the legal principles governing the withdrawal of admissions in pleadings and the setting aside of compromise agreements. In Road Accident Fund v Sarah Wilson Lewis ([2025] ZASCA 174), the SCA confirmed the stringent requirements cour…

https://www.polity.org.za/article/the-courts-approach-to-withdrawal-of-admissions-and-compromise-2025-11-21