Martin Fraser Wingate-Pearse v The Commissioner for the South African Revenue Service

The appellant taxpayer submitted income tax returns for the 1998–2005 tax years. SARS issued revised assessments in 2006, which, including penalties and interest, amounted to approximately R41 million. Following objections and further revisions, the liability was reduced to about R23 million, though interest continued to accrue. The taxpayer appealed the assessments to the Tax Court. At the hearing in 2015, a preliminary (in limine) issue arose regarding the onus of proof and which party should commence leading evidence. The Tax Court ruled that the taxpayer bore the onus and had to begin. The Tax Court granted leave to appeal this interlocutory ruling to the Supreme Court of Appeal.

The appeal was struck off the roll, and the appellant was ordered to pay the respondent’s costs, including the costs of two counsel.

The case clarifies the limited scope of appealability from the Tax Court under the Tax Administration Act, confirming that interlocutory rulings—particularly on procedural matters such as onus and duty to begin—are not appealable. It reinforces legislative intent to prevent piecemeal appeals in tax litigation and promotes the expeditious resolution of tax disputes.