Volume 71 Nos 5-7 May-July 2022 www.taxpayer.co.za

Contents

E d i t o r i a l

Costs In The Tax Court

................................ 81

r t i c l e s & N o t e s

Section 23M And Non-Discrimination Clauses In South Africa’s Tax Treaties ................................. 82 The Oppenheimer Saga And Tax Jurisdiction ................................. 86 C a s e L aw UK-SA Double Tax Treaty – Treaty Residence – Centre Of Vital Interests – Habitual Abode In SA ................................. 89 Can A Legality Review Be Brought In The Tax Court Before Which A Tax Appeal Is Pending? ................................. 128

Managing Editor T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa Editors The Hon Mr Justice D M DAVIS B Com LLB M Phil LLD (honoris causa) P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA)