SARS v The Taxpayer: the 2021 Supreme Court of Appeal scoreboard

A very quick overview of SCA judgments delivered in 2021 where the South African Revenue Service has been one of the litigants.

7 judgements with 5 judges in each case.

Observation 1: 35 opportunities for a minority or dissenting judgment. In only one case did this occur, with a 3-2 minority but concurring judgement. I find it odd that cases that seemingly have the merits to proceed all the way to Bloemfontein do not have a more divided view.

Observation 2: In 5 cases, SARS was the appellant. All 5 were unanimously upheld, meaning an overrule of the court a quo. Here too, I find it somewhat strange that in each case, each of the Appellant judges held a different view than what was decided by a majority of the lower court.

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