Fundamentals of Tax Litigation & Strategy
Presenters : Louise Swart
Overview
Tax litigation in South Africa is becoming increasingly significant as the number of disputes between taxpayers and SARS continues to rise. Understanding how the Tax Court operates is essential for professionals navigating this environment. This video provides a clear and practical overview of the Tax Court’s establishment, structure, jurisdiction, and procedural framework under the Tax Administration Act (TAA). Participants gain insight into how the Tax Court differs from the High Court, who may appear before it, and how recent legislative and case law developments affect litigation strategy.
Video Content
- Tax Litigation Fundamentals: The evolving landscape of tax disputes and the importance of strategic, proactive planning for practitioners.
- Establishment and Structure of the Tax Court: Formation under section 116 of the TAA, courts of record, and designated hearing venues.
- Nature and Functioning of the Tax Court:
- The role of the Tax Court as a specialist tribunal that re-hears disputes afresh.
- Civil procedure application, including trial processes and evidentiary requirements.
- Composition of the bench and the role of the Registrar.
- Jurisdictional Scope: Distinction between matters heard by the Tax Court and those reserved for the High Court under PAJA; analysis of sections 104, 105, and 129 of the TAA.
- Right of Appearance: Who may represent taxpayers and SARS, including the implications of the 2024 amendment to section 125 of the TAA.
- Key Case Law and Insights: Review of recent judgments such as United Manganese of Kalahari (Pty) Ltd v SARS, Poulter v CSARS, and The Lion Match Company (Pty) Ltd v SARS, and their impact on current tax litigation practice.
Competencies Developed
- Understanding of the structure, jurisdiction, and procedural rules of the South African Tax Court.
- Ability to distinguish between the roles of the Tax Court and the High Court in tax disputes.
- Enhanced knowledge of litigation strategy, evidentiary requirements, and procedural compliance in tax matters.
- Awareness of recent legal developments and their practical implications for taxpayer representation.
- Strengthened capacity to advise clients and prepare cases for Tax Court proceedings.
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