Tax litigation in SA is structured: Tax Court (specialist High Court division), then appeals to the full bench or Supreme Court of Appeal, and ultimately the Constitutional Court. The Tax Administration Act sets the procedures; substantive tax acts (Income Tax, VAT, Estate Duty) set the liability. Advocates with tax specialisation are almost always briefed for trial. Constitutional challenges to tax legislation are rare but significant.
When to hire a tax litigation attorney
- A tax dispute is proceeding to the Tax Court trial.
- You want to test a tax provision on constitutional grounds.
- A SARS interpretation requires challenge via declaratory relief.
- A large-value dispute (R10M+) is imminent.
- Criminal prosecution under tax legislation is threatened.
What to expect
Tax Court trials are document-heavy, technical, and typically involve advocate-led argument supported by expert financial witnesses. The judgment is precedential. Higher court appeals follow the standard process. Some matters resolve at pre-trial (ADR or settlement) once positions are tested.
Typical fees
Tax Court trial: R250,000-R2M+ including counsel. SCA and CC appeals: R400,000-R2M. Declaratory relief: R150,000-R600,000.
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