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"contents": "<span style=\"font-weight: 400;\">First, read our article on the extraordinary letter from the Supreme Court of Appeal relating to Regiments Capital lawyers and its senior advocate, ahead of today’s hearing:</span>\r\n<blockquote><em><b>Read it here</b></em><b>: </b><em><b><a href=\"https://www.dailymaverick.co.za/article/2023-03-08-scas-extraordinary-directive-to-regiments-lawyers-vincent-maleka-sc/\">SCA's extaordinary directive to Regiments Capital lawyers and Vincent Maleka SC</a></b></em></blockquote>\r\nhttps://www.dailymaverick.co.za/article/2023-03-08-scas-extraordinary-directive-to-regiments-lawyers-vincent-maleka-sc/\r\n<h4>Then, there are these five must-reads:</h4>\r\n<i><span style=\"font-weight: 400;\">“</span></i><a href=\"https://www.dailymaverick.co.za/article/2018-08-16-the-trojan-horse-that-wheeled-r600m-out-of-state-owned-entities/\"><i><span style=\"font-weight: 400;\">The Trojan Horse that wheeled R600m out of state owned entities</span></i></a><i><span style=\"font-weight: 400;\">”</span></i>\r\n\r\n<i><span style=\"font-weight: 400;\">“</span></i><a href=\"https://www.dailymaverick.co.za/article/2019-11-24-gupta-era-bonanza-aftermath-inside-the-npas-r1-1bn-state-capture-salvo-against-regiments-capital/\"><i><span style=\"font-weight: 400;\">Gupta-era bonanza aftermath: Inside the NPA’s R1.1bn State Capture salvo against Regiments Capital</span></i></a><i><span style=\"font-weight: 400;\">”</span></i>\r\n\r\n<i><span style=\"font-weight: 400;\">“</span></i><a href=\"https://www.dailymaverick.co.za/article/2021-05-10-bribes-are-not-tax-deductible-sars-rejects-payments-by-regiments-capital-to-letterbox-companies/\"><i><span style=\"font-weight: 400;\">Bribes are not tax deductible: SARS rejects payments by Regiments Capital to letterbox companies</span></i></a><i><span style=\"font-weight: 400;\">”</span></i>\r\n\r\n<i><span style=\"font-weight: 400;\">“</span></i><a href=\"https://www.dailymaverick.co.za/article/2021-06-11-regiments-capital-rides-the-litigation-wave-pummelled-and-bruised-but-ever-ready/\"><i><span style=\"font-weight: 400;\">Regiments Capital rides the litigation wave – pummelled and bruised, but ever ready</span></i></a><i><span style=\"font-weight: 400;\">”</span></i>\r\n\r\n<i><span style=\"font-weight: 400;\">“</span></i><a href=\"https://www.dailymaverick.co.za/article/2022-08-18-gupta-universe-cash-starved-regiments-capital-owners-head-to-court-in-bid-to-pay-legal-bills/\"><i><span style=\"font-weight: 400;\">Gupta Universe: Cash-starved Regiments Capital owners head to court in bid to pay legal bills</span></i></a><i><span style=\"font-weight: 400;\">”</span></i>\r\n<h4>The SARS appeal in a nutshell</h4>\r\n<span style=\"font-weight: 400;\">Regiments Capital was liquidated by Vantage Mezzanine Fund with a final winding up order granted in September 2020. The company rushed to court saying there is more than enough money in the kitty to settle its overall debt and in February 2021, the High Court in Johannesburg set aside the liquidation. SARS failed in an initial bid for leave to appeal that order but later successfully petitioned the Supreme Court. This case is being heard on Wednesday, March 8 2023. </span>\r\n\r\n<span style=\"font-weight: 400;\">In addition to its appeal, SARS is also applying to submit an extensive list of additional documents into the appeal record.</span>\r\n\r\n<span style=\"font-weight: 400;\">It includes Regiments Capital tax assessments covering the period 2014 to 2016, the NPA’s application for a restraint order.</span>\r\n\r\n<span style=\"font-weight: 400;\">The outcome of this appeal holds important implications and significantly, it has a bearing on a R1-billion restraint order that the NPA currently has in place over various Regiments companies, its owners and their family trusts. </span><b>DM</b>",
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