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Gerhard Badenhorst is a Director in Cliffe Dekker Hofmeyr’s Tax and Exchange Control practice. He is a chartered accountant and specialises in value-added tax (“VAT”) matters in various industries, including the financial services, mining and property industries. Gerhard acts for various private, public and multinational corporations and non-profit organisations. He is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand and serves as a member of the South African Institute of Chartered Accountants VAT sub-committee, and as an ad hoc member of the VAT sub-committee of the Davis Tax Committee.