The ruling’s broader implications could reshape how everyday taxpayers engage with Sars.
IN A landmark ruling with far-reaching implications for access to justice, the Supreme Court of Appeal (SCA) has affirmed that lay persons may represent taxpayers in the tax court, rejecting the attempt by SA Revenue Service (Sars) to restrict representation to legal practitioners alone.
The unanimous decision, which dismissed Sars’s appeal with costs, centres on Gary van der Merwe, father and steadfast representative of former model Candice Poulter, who has waged a years-long battle against a nearly R143 million tax assessment stemming from a 2013 gift.
For van der Merwe, the journey to represent his daughter was born of necessity and conviction. When conventional legal routes proved financially devastating, with Candice initially spending an estimated R30m on lawyers and advocates to no avail, he stepped forward as he felt he was the person best suited to argue the matter without incurring tens of millions of rand more in costs.
“This battle has just started as Sars has not repaid Candice her tax that was fraudulently extorted from her and they are running away from the merits being argued,” he said.
