Overview

This webinar focuses on the critical post-judgment phase of Tax Court litigation, with particular emphasis on legal cost orders and further appeals under the South African tax dispute framework. It explores the practical and procedural challenges that arise once a Tax Court judgment has been delivered, equipping practitioners to manage the financial, strategic, and compliance implications that follow.

Tax disputes often continue beyond the Tax Court decision itself. An unsuccessful outcome may expose taxpayers to significant adverse cost orders, while a successful judgment may present challenges relating to cost recovery and enforcement. This session moves beyond purely technical tax discussions and provides practical guidance based on real-world experience and litigation practice.

Using practical examples and insights from practice, the webinar aims to provide attendees with immediately applicable strategies for navigating post-judgment tax litigation processes effectively and confidently.

Webinar Content

The session unpacks the relevant Tax Court rules and provisions of the Tax Administration Act relating to two key areas:

• Legal cost orders in Tax Court litigation
• Cost recovery processes and enforcement considerations
• Strategic considerations when applying for or opposing cost orders
• Practical management of litigation-related financial exposure
• Further appeals following a Tax Court judgment
• Administrative and procedural requirements for pursuing or defending appeals
• Jurisdictional considerations and forum selection for further appeals
• Compliance with appeal timelines and procedural obligations
• Strategic considerations when escalating or defending disputes after judgment

Competencies Developed

By attending this CPD session, participants will develop the following practical skills and competencies:

1. Cost Orders Management

• Ability to strategically plan for potential cost exposure and recovery throughout the lifecycle of a tax dispute
• Competence in advising clients on the financial implications of adverse cost orders
• Understanding of when and how to apply for or oppose cost orders in Tax Court matters
• Practical strategies for maximizing recovery of legal costs where the taxpayer is successful
• Improved ability to manage enforcement and recovery processes effectively

2. Advanced Appeal Navigation

• Ability to assess and select the most appropriate forum for further appeals
• Understanding of the procedural and administrative requirements for noting appeals
• Knowledge of key timelines, compliance obligations, and procedural risks associated with further appeals
• Enhanced ability to evaluate the strategic, financial, and litigation risks of escalating disputes
• Practical competence in pursuing or defending post-judgment appeal processes under the Tax Administration Act

Presenter

Louise Swart

Louise has been practising as an attorney since 2006 and has specialised in tax law since 2013, when she joined SARS’ Tax Court Unit.

During her time at SARS, she represented the organisation in tax court appeals in both the Tax Court and the High Courts. She handled a wide range of matters, including corporate income tax, VAT, personal income tax, and employee tax disputes.

Louise was also seconded to SARS’ Illicit Economy Unit, where she provided legal support to investigative teams.

In addition to her legal career, Louise has lectured part-time at the University of Pretoria, Tshwane University of Technology, and Varsity College.

She is currently in private practice, offering consultancy services to audit and law firms.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 1.5 hours of Tax CPD.

Event Investment

Free for Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

Regular price: R345.00

Group booking discounts available when you register for a group.

Payments and cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Taxfaculty`s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Taxfaculty`s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.