Appeal against SARS assessment on input tax claim for employee accommodation and meals

Appeal against additional assessment raised by SARS
Issue of whether appellant can claim input tax for expenses on accommodation and meals for employees
Employees were based on construction sites and provided with accommodation and meals
Tax Court disallowed input tax claim as appellant is not in the hospitality entertainment business and did not charge employees for meals and accommodation
Tax Court ordered SARS to remit understatement penalty due to bona fide inadvertent error
Factors contributing to the error include VAT returns being scrutinized by different personnel, assurance from audit department, and no concern raised by external auditors.

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