From Audit to the Witness Box: Litigating Tax Disputes from Day One


Duration: 2 Hours

Price: R195.00

Video Type: Single

Presenter: Nico Theron
CTA (SA) (BCom Law (cum laude), LLM (Tax); BCom Honours Taxation; MCom Taxation (SA and International Tax)

Tax Administration

Tax Administration
...

From Audit to the Witness Box: Litigating Tax Disputes from Day One

Duration: 2 hours

Price: R195.00


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Title / Topic

From Audit to the Witness Box: Litigating Tax Disputes from Day One

Presenters : Nico Theron


Overview

This video explores tax disputes from a litigation perspective, demonstrating how decisions made during the early stages - particularly audits and objections - can significantly influence the ultimate outcome in the Tax Court. It emphasises the importance of approaching every dispute with a litigation-ready mindset from inception, ensuring that positions taken and records created can withstand judicial scrutiny.


Video Content

The session covers the following key areas:

  • Why most tax disputes are effectively won or lost before litigation begins
  • Identifying litigation risks during SARS audits
  • Managing audit correspondence with future cross-examination in mind
  • Creating a litigation-ready factual record
  • Handling damaging admissions and inconsistent statements
  • Strategic use (and misuse) of tax opinions in litigation
  • Case examples illustrating how early missteps can prove fatal in court

Competencies Developed

Attendees develop the ability to:

  • Evaluate tax disputes through a litigation-focused lens from the outset
  • Identify and mitigate litigation risks during audits and objections
  • Apply best practices in drafting and managing SARS correspondence
  • Build and maintain a defensible factual record
  • Recognise and avoid common pitfalls that weaken a case in court
  • Critically assess the role and impact of tax opinions in dispute resolution.

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