In March 2024, the Supreme Court of Appeal held that SARS lawfully seized a director’s property during a search and seizure operation conducted at the premises of the company.

SARS had obtained a warrant from the high court in terms of the Tax Administration Act authorising it to enter and search the company’s premises and

The principles of peremption (abandoning a right of appeal by conduct inconsistent with an intention to exercise that right) were restated in this Constitutional Court judgment and are worth remembering.

“Peremption is a waiver of one’s constitutional right to appeal in a way that leaves no shred of reasonable doubt about the losing party’s self-resignation