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Unreasonable delays can prejudice taxpayers

By Janice Roberts

There is an often quoted legal maxim that, “Justice delayed is justice denied”. In a recent judgment, Ackermans Limited v Commissioner for the South African Revenue Service, the Gauteng High Court was asked to review and set aside a SARS decision to raise additional assessments. Ackermans’ main ground for review was that SARS had unreasonably...