Evidence, Burden and Proof: The Hidden Battle in Tax Disputes
Duration: 2 hours
Price: R195.00
Evidence, Burden and Proof: The Hidden Battle in Tax Disputes
Presenters : Nico Theron
Overview
This video provides a high-level technical examination of the burden of proof and the strategic management of evidence within the South African tax litigation landscape. While many practitioners focus solely on the interpretation of tax law, the outcome of a dispute is often determined by who bears the onus of proof and how effectively they substantiate their claims. This video bridges the gap between theoretical law and the practical realities of Tax Court proceedings and Alternative Dispute Resolution (ADR).
Video Content
The programme guides participants through the lifecycle of a tax dispute from an evidentiary perspective. Key areas of focus include:
- Statutory Framework: Navigating the burden of proof as defined under the Tax Administration Act (TAA).
- Tactical Evidence Management: Distinguishing between the weight of documentary evidence and witness testimony, and the strategic deployment of expert witnesses.
- Procedural Dynamics: Understanding the mechanics of shifting burdens, the risks of adverse inferences when records are missing, and the extent of SARS’s information-gathering powers.
- Jurisprudence: Analysis of landmark Tax Court and Supreme Court of Appeal (SCA) decisions that shape current evidentiary standards.
Competencies Developed
By the end of this video, participants enhance their professional capabilities in the following areas:
- Litigation Strategy: Identify which party bears the onus of proof at different stages of a dispute and adjust strategy accordingly.
- Evidentiary Proficiency: Gather, preserve, and present evidence that meets the "preponderance of probabilities" standard.
- Risk Mitigation: Manage information requests and audits effectively to prevent negative evidentiary consequences later in the litigation process.
- Technical Compliance: Apply the legal requirements for rebuttal and understand the formal rules of evidence within a tax context.
Related Webinars
The Role of the Office of the Tax Ombud in the Context of Tax Dispute Resolution
Effective resolution of SARS’ verification and requests for relevant material process