CASE LAW WRAP-UP.

The article focuses on a dispute between Unitrans Holdings and SARS regarding interest deductions on loans. Topics include the taxpayer's role in managing cash for the Unitrans Group, the discrepancy between the interest rates on call loans and those obtained from affiliated companies, and SARS' disallowance of R68 million in interest deductions for the 2011 tax year, arguing that the interest was not incurred in the course of trade.