BMW South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1156/2018) [2019] ZASCA 107 (6 September 2019)

Payment by employer to tax consultants to render assistance to expatriate
employees – whether a taxable ‘benefit or advantage’ as contemplated in the definition
of ‘gross income’ in s 1 of the Income Tax Act 58 of 1962 read with s 2(e) or (h) of the
Seventh Schedule.