Certainly uncertain: SCA ruling leaves unanswered questions about VAT clawbacks

May 22, 2025 By: Alfred0 comments

<p><img src=”https://biz-file.com/c/2505/774063-240×135.jpg?2″ width=”240″ height=”135″ alt=”Image source: Drazen Zigic from” align=”left”><br><span >Image source: Drazen Zigic from [[https://www.freepik.com/ Freepik]]&lt;/span><p>The South African Supreme Court of Appeal’s judgment in <i>Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for Sars [2025]</i> (<i>Henque</i>) has been widely welcomed, with much of the market’s response taking the form of case summaries focused on the Court’s restatement of tax timing principles. However, the decision introduces several uncertainties, particularly concerning set-off and VAT clawback.</p><br> <a href=”https://www.bizcommunity.com/article/certainly-uncertain-sca-ruling-leaves-unanswered-questions-about-vat-clawbacks-473659a”>Read more…</a> | <a href=”https://www.bizcommunity.com/Request/SendToEmailRedirect.aspx?ct=1&ci=257825″>Email</a></p><div style=”clear:left”></div>