Volume 72 Nos 7-10 July-October 2023 www.taxpayer.co.za 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) C o n t e n t s E d i t o r i a l P r e s u m p t i o n I n F a v o u r O f T h e I n h e r e n t J u r i s d i c t i o n O f T h e H i g h C o u r t – D o T a x p a y e r s H a v e E q u a l A d m i n i s t r a t i v e R i g h t s ? .................................... 121 C a s e L a w H i g h C o u r t A p l i c a t i o n (Forge Packaging – HC W C ) .................................... 126 H i g h C o u r t A p l i c a t i o n (Rappa Resources – SCA ) .................................... 141 H i g h C o u r t A p l i c a t i o n (United Manganese – SCA ) .................................... 152 H i g h C o u r t A p l i c a t i o n (The C C Share Trust – HCG P ) .................................... 157 H i g h C o u r t A p l i c a t i o n (Ag genbach N O – HCG P ) .................................... 170 H i g h C o u r t A p l i c a t i o n (Erasmus – HC W C ) .................................... 179