Tax Administration Act - 2013 Update. Prof Daniel N Erasmus. INDEX PART A. Recent key updates & issues and per the brochure Search & Seizure - Case Study Preservation Order – Case Study Other emerging issues. I . AFRICA CASE LAW.
Prof Daniel N Erasmus
Recent key updates & issues and per the brochure
Search & Seizure - Case Study
Preservation Order – Case Study
Other emerging issues
For example, giving tax advice involved in the preparation of a tax return can be distinguished from giving the same tax advice outside of the scope of preparing a tax return where other legal issues are at play.
A non-lawyer could perform any “legal task” as long as it involves knowledge possessed by any ordinary lay person. This standard, however, would hardly meet the preparation of tax returns where the tax practitioner who is not a lawyer, must be careful is in relation to the interpretation of issues and documents that may lead to litigation which would include the interpretation of legal issues that are not necessarily tax issues.
The reason for bringing this to your attention is that should a malpractice suite be instituted against you and you are found to have given advice in an area that you are not qualified to do so (such as in respect of other legal issues that are closely aligned with the tax issues under consideration) you may be held to have acted in a negligent manner, which would expose you to a malpractice liability suite.
Tax practitioners who are not attorneys cannot rely in any manner whatsoever on the attorney/client privilege.
This means that if you have a number of conversations with your taxpayer client at a time when you represented the client in a regular audit and that audit has been referred to criminal investigations, all these conversations are not subject to attorney/client privilege and you will be required to disclose them if you are called as a witness to any criminal prosecution against your client.
Advanced Examinations by SARS
Case Study - DISCUSSION
Correcting problems of clients
Correcting problems of clients – Case Study
Referral of Criminal Cases
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