Overview

This webinar provides tax practitioners with a practical and in-depth exploration of applications on notice (interlocutory applications) within the framework of the Tax Court Rules. As procedural disputes become increasingly significant in tax litigation, understanding how and when to utilise these applications is essential for effective client representation.

The session unpacks the legal framework governing applications on notice, including the interaction between the Tax Court Rules and the Tax Administration Act. It further addresses the procedural requirements, common pitfalls, and appropriate responses when such applications are initiated by SARS.

Through a combination of case law insights and practical guidance, the webinar equips attendees to confidently identify, prepare, and respond to applications on notice, strengthening their ability to safeguard taxpayer rights throughout the dispute and litigation process.

Webinar Content

• Overview of applications on notice and their role in tax litigation
• Legal framework: Tax Court Rules and the Tax Administration Act
• When interlocutory applications are required or strategically advantageous
• Procedural requirements: format, content, timelines, and service obligations
• Drafting compliant applications on notice
• Responding to SARS-initiated applications, including opposing papers
• Common procedural pitfalls and how to avoid them
• Case law analysis and judicial interpretation of procedural fairness and compliance
• Practical strategies for managing interlocutory disputes in the tax process

Competencies Developed

By attending this webinar, participants will be able to:

• Demonstrate a clear understanding of the legal and procedural framework governing applications on notice
• Accurately draft and assess applications in line with the Tax Court Rules and procedural requirements
• Identify and mitigate procedural risks that may lead to delays or adverse outcomes
• Evaluate when to initiate or oppose an interlocutory application as part of a broader litigation strategy
• Apply relevant case law to practical tax dispute scenarios
• Respond effectively to SARS applications and manage procedural exchanges with confidence
• Exercise sound professional judgement in advising clients and navigating tax disputes
• Strengthen overall capability in tax litigation, dispute resolution, and compliance

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.