Litigants generally want to avoid drawn-out factual disputes and attempt to resolve a dispute by approaching a court for declaratory relief.
For instance, where one party says the law says one thing and another party contends it says something different, it is useful to seek an order from a court as to what the law is.
The courts will not, however, entertain declaratory relief that is academic or hypothetical in nature.
There must be a real need for clarification given the consequences of the decision.
- Read the full article by senior S&W partner Quintus van der Merwe here: "Warning bells as to declaratory relief in tax matters."
