The facts are set out here:
Facts
The moot judgment:
Disputes Mauritius Legit Expect judgment
The supporting documents:
TP SARS Practice Note 7 Income Tax Practice Note 7 of 1999
SARS arguments Legitimate Expectation note
OECD How Acquiescence and Estoppel legally bound to OECD commentaries by Frank Engelen
Unilever Kenya Ltd v Commissioner KRA Income Tax Appeal 753 of 2003
SUBSTANTIVE vs PROCEDURAL LEGITIMATE EXPECTATION ARTICLE