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90 NQF credits at HEQSF level 9

Convener: J Roeleveld

Course entry requirements: CA(SA) or LLB or BCom Honours in Taxation and tax work experience.

Objective:

The aim of the course is to equip successful candidates with the skills to be well rounded, competent practitioners in the tax field; to assess the tax efficiency of commercial transactions; to do research; to draft legal opinions; to deal with SARS on behalf of clients; and, to prepare for and execute tax litigation.

Course outline:

A programme of approximately twenty-three seminars held on alternate Saturdays. These seminars will consist of guided group discussions of tax legislation and South African and other decisions in taxation cases heard by the courts over the years, aimed at developing the participant’s ability to interpret the cases and to apply the principles established in a practical manner. There will be prescribed reading for each seminar and from past experience it is estimated that students would need to devote some fifteen hours each week to this preparation. The sessions are structured to ensure a high degree of participation from all students.

Group Project:

Candidates will be divided into four or five groups for this purpose. During the course, a case study will be distributed setting out the circumstances of a dispute between a taxpayer and SARS. Each group will be required to do the necessary research and prepare Heads of Argument for both the taxpayer and SARS suitable for submission to the tax court or ADR process. The intention is that candidates should develop their skills in doing research in tax legislation and judicial precedent, and in particular should prepare for the arguments of their opponent. The Heads will be marked by members of the Department and the members of each group will receive the mark awarded to that group. These will form the basis for the class presentations.

DP requirements:

Successful performance in each of the progress tests, first two assessments and group projects.

Assessment:

A student must achieve an average of 50% calculated as follows: Assessments 90%; Group projects 10%. [An oral assessment may be substituted for any of the written assessments at the discretion of the course convener.]

Last updated : 30 Mar 2017



Staff Members on this course :

Emeritus Professor Jennifer Roeleveld Professor

+27 (0)21 650 4031
Jennifer.Roeleveld@uct.ac.za
4.57, Robert Leslie Social Science

Dr. Craig West Associate Professor

+27 (0)21 650 4252
Craig.West@uct.ac.za
Office: 4.58, Robert Leslie Social Science
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Research Area / Interest :
Head of Taxation Postgraduate Studies

Mrs. Martie Foster Part-time Senior Lecturer

martie@corporatelaw.co.za

Assoc Prof Deborah Tickle Adjunct Associate Professor

deborah.tickle@kpmg.co.za

Mr. Darron West Part-time Senior Lecturer

+27 (0)21 650 3101
Darron.West@uct.ac.za
4.65, Robert Leslie Social Science