12/05/2026
Great news for taxpayers and tax practitioners!
The Supreme Court of Appeal (SCA) has confirmed that a duly authorised layperson (non-lawyer) may represent a taxpayer in Tax Court proceedings.
In the judgment, the SCA clarified that the Tax Court is not a “court of law” in the constitutional sense, but rather an ad hoc specialist body established under the Tax Administration Act.
This important ruling means that properly authorised tax practitioners, accountants, consultants, or even family members with a valid power of attorney can appear on behalf of taxpayers in Tax Court - without needing to be admitted attorneys or advocates.