By Thapelo Molefe
The Supreme Court of Appeal (SCA) has ruled that taxpayers may be represented by duly authorised non-legal practitioners in Tax Court proceedings, dismissing an appeal brought by the South African Revenue Service (SARS).
In a judgment delivered on Tuesday, the SCA dismissed SARS’ appeal against an earlier ruling by the Full Court of the Western Cape High Court, which had set aside a Tax Court decision involving taxpayer Candice-Jean Poulter.
The case centred on whether Poulter’s father, Gary Van der Merwe, who is not a legal practitioner, could represent her in a dispute over her 2018 tax assessment.
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SARS had objected to Van der Merwe appearing on her behalf during proceedings in the Tax Court, arguing that only legal practitioners could represent taxpayers.
The Tax Court upheld the objection, barred him from appearing, proceeded in
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