Managing partner of Unicus Tax Specialists SA
Nico Theron BCom Law, BCom Honours Taxation, MCom Taxation (SA and International Tax) has 10 years’ experience in rendering tax only services. He is the founder and managing partner of Unicus Tax Specialists SA, having previously been a partner at a tax consulting firm, and worked at various other tax firms in South Africa. In April 2017, Nico started his own tax practice operating under the name Unicus Tax Specialists SA – a niche tax advisory firm with a key focus on tax dispute resolution. Details of this firm, our services and more can be accessed at www.unicustax.co.za. He lectures Honours students at the University of Pretoria on Tax Administration and presents seminars for the South African Institute for Tax Professionals (SAIT).
The full bench of the Western Cape High court recently delivered judgment in a favour of a taxpayer (Cloete J dissenting) who, according to the Tax Court, was simply abusing process. Indeed, when studying the judgment of the Tax Court, it is difficult to see how the taxpayer’s approach was nothing more than an abuse of process which in turn begs the question – why was the taxpayer successful on appeal to the full bench of the High Court?