The case for reliable, credible and authentic evidence in resolving tax disputes

When the evidence is thin, your client loses, and so do you

A recent court case found that picking a ground like "serious illness" or "financial hardship" means nothing without credible, authentic proof. Unsigned acknowledgements of debt, speculative emails, and hearsay will not save your client. The court called it "intentional obfuscation" and upheld a 90 percent penalty on R1.67 million. With the 2026 filing season around the corner, every objection, condonation request, and medical expense claim turns on one thing: the quality of evidence on file. Be the accountant SARS cannot dismiss.