Conspiracy to Raid the Revenue Authority with Special Emphasis on Tax Avoidance Under the South African Legal Regime

Master Thesis


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"[I]f a taxpayer, acting on ingenious advice succeeds in avoiding the payment of tax which other taxpayers, who do not have access to such ingenious advice, pay . . . and in the result Fiscus loses tax, it is not customary for the courts to shed any tears on behalf of it; the taxpayer has done what he was entitled to do, and that is the end of the matter. What is sauce for the goose is sauce for the gander" "If the person sought to be taxed comes within the letter of the letter of the law he must be taxed however hard the hardship may appear to the judicial mind to be. On the other hand if the Crown, seeking to recover the tax, cannot bring the subject within the letter of the law, [he] is free however apparently within the law the case might appear to be" In any tax planning strategy, the best option is to receive an amount [that] does not attract any tax at all "[H]onesty in regard to tax matters is often something different and ... less than the rest of our lives”