Tax Court Bullying Judgment Set-Aside and court status brought into question – Appeal Reignites Debate Over Lay Representation in the Tax Court

A recent tax dispute ruling has reignited the age-old debate over the right of appearance by a lay person in the Tax Court and whether the Tax Court falls within the ambit of a “court of law.”

The High Court judgment in Poulter v CSARS (A88/2023) [2024] ZAWCHC 97 (2 April 2024) involved a taxpayer contesting the assessment of her taxable income for 2018, and the Tax Court decision confirming such assessment to be in order, made with no adherence to the taxpayer’s right to representation.

Jashwin Baijoo

Head of Strategic Engagement & Compliance

Natasha Wilkinson

Head of Tax Disputes and Legal Strategy