Preparing for Tax Litigation: The Trial
Presenters : Louise Swart
Overview
Success within the Tax Court environment is not solely dependent on a mastery of substantive tax law. Instead, procedural compliance and the quality of trial preparation are frequently the decisive factors in a case.
This video provides a practical, step-by-step roadmap for tax practitioners and legal professionals to navigate the complexities of tax appeals. Drawing on real-world Tax Court experience, the session helps professionals manage risk, avoid the pitfalls of last-minute non-compliance, and present cases with maximum persuasiveness.
Video Content
The session provides a comprehensive look at the lifecycle of trial preparation, specifically covering:
- Pleadings: How to structure them to define and narrow the core issues of the case.
- Discovery: Navigating documentary preparation and formal discovery obligations.
- Witness Management: Identifying and preparing both factual and expert witnesses.
- Procedural Readiness: Managing pre-trial conferences and ensuring all procedural requirements are met.
- Trial Presentation: Compiling trial bundles for a professional, court-ready presentation.
Competencies Developed
Upon completion of this video, participants develop the following professional competencies:
- Regulatory Knowledge: Applying the procedural framework of the Tax Administration Act and Tax Court Rules.
- Strategic Evaluation: Evaluating how pleadings frame issues and influence overall trial strategy.
- Evidence Management: Managing discovery processes, including the preparation of affidavits and organised documentary evidence.
- Witness Coordination: Selecting, managing, and preparing factual and expert witnesses while adhering to ethical and strategic considerations.
- Dispute Management: Providing technical support during pre-trial conferences to promote procedural efficiency.
- Risk Mitigation: Applying a structured approach to reduce procedural risks, costs, and non-compliance.