Estoppel and Substantive Legitimate Expectation in South African Tax Law
Master Thesis
2014-07-30
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University of Cape Town
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Abstract
The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation.
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Du Toit, G. 2014-07-30. Estoppel and Substantive Legitimate Expectation in South African Tax Law. University of Cape Town.