Conspiracy to Raid the Revenue Authority with Special Emphasis on Tax Avoidance Under the South African Legal Regime

"[I]f a taxpayer, acting on ingenious advice succeeds in avoiding the payment of tax which other taxpayers, who do not have access to such ingenious advice, pay . . . and in the result Fiscus loses tax, it is not customary for the courts to shed any tears on behalf of it; the taxpayer has done what...

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