SA Revenue Service commissioner Tom Moyane was in Dubai in December 2015 when a who's who of the Gupta network were also in town, travel records obtained by The Times show.

Moyane's spokesman said he could not provide details when asked specifically about a trip the tax commissioner made to Dubai, where he stayed from December 23 2015 to January 8 2016. "SARS is prohibited by its policies to divulge or discuss its employees and related matters between employee and employer in the public domain," SARS spokesman Sandile Memela said.

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