SARS tax dispute costs taxpayer before case even begins

• Taxpayer accepts responsibility for wasted costs incurred due to late disclosure of additional material
• The Tax Court did not determine the underlying tax dispute, instead addressing the costs incurred by the postponement and finding SARS should be fully indemnified
• The case highlights the importance of careful preparation and disclosure in tax litigation, with the taxpayer's failure to disclose material leading to significant legal costs and a potentially substantial bill