By Michael Rudnicki, executive, and Samir Ellary, partner, Bowmans South Africa

Much has been written about the ‘Spur’ judgement in the past few weeks. Two salient themes emanate from it, the:

 – question about why employer funding costs would not qualify for tax deductions; and

 – learning that tax returns disclosure must be meticulously considered and reviewed prior to SARS filing.

Background

Spur Corporation Ltd (Spur ...