The recent Tax Court decision in VAT 32666 may be marked “not reportable” and “not of interest to other judges”, but it could nevertheless become important in disputes involving loyalty schemes, cashback arrangements and conditional rebates.
Recent case law on diesel refunds under the Customs and Excise Act, 1964 (the C&E Act), reveals an emerging tension in how courts may approach refunds and tax incentives.
The recent Western Cape High Court judgment in Ocean Ark Shipping Ltd and Another v C:SARS (April 2026) is likely to attract considerable attention within the maritime, logistics and energy sectors. The case concerns SARS’ detention and seizure of the tanker MT Essien in connection with alleged contraventions under the Customs & Excise Act, 1964 (‘the Act’) and Value-Added Tax Act, 1991, arising from coastwise trade operations in South African waters.
Shepstone & Wylie (S&W) will not change its banking details. Any communication you receive stating we have done so will be false - please contact us immediately.
If you bank with Standard Bank, Nedbank, Investec, FNB or Absa Bank you are encouraged to pay us using the bank approved beneficiary: Shepstone and Wylie Attorneys.
If you don’t use the bank approved beneficiary option, you must always call us to verify our banking details before making any payment.