LEGALLY SPEAKING: Taxpayer confidentiality - different courts, different rules.
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Recent cases relating to taxpayer confidentiality, notably the tax affairs of public figures like former president Jacob Zuma, raise questions around the jurisdiction of the Tax Court and whether it could be broadened.
This may not only address the question of confidentiality but also lighten the burden of the high courts considering the amount of tax litigation that is conducted in these courts due to the limited jurisdiction of the Tax Court, says Louis Botha, senior associate at Cliffe Dekker Hofmyer.
Proceedings are automatically confidential in the Tax Court – and automatically public in a high court, unless the court is convinced that there is a “special case” for the matter to be confidential.
This may not only address the question of confidentiality but also lighten the burden of the high courts considering the amount of tax litigation that is conducted in these courts due to the limited jurisdiction of the Tax Court, says Louis Botha, senior associate at Cliffe Dekker Hofmyer.
Proceedings are automatically confidential in the Tax Court – and automatically public in a high court, unless the court is convinced that there is a “special case” for the matter to be confidential.
