After years of uncertainty, a full bench of the high court has ruled SA’s tax courts are not “courts of law” and non-lawyers, including accountants, can represent taxpayers in any of the country’s tax courts.

This means all taxpayers in SA can have a tax practitioner represent them if they bring a dispute to any tax court in SA. This comes after nearly a decade-long battle between the SA Revenue Service (Sars) and a swimwear model who received a R142m “gift” from an overseas companion with which Sars took issue...

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