Recent cases relating to taxpayer confidentiality, especially regarding public figures and taxpayers seeking confidentiality in the High Court, have raised some questions.
Louis Botha, Senior Associate in our Tax & Exchange Control practice noted in his interview with Kaya FM that, proceedings in the tax court, which jurisdiction is limited, are automatically confidential. However, where a tax matter has to be heard by the High Court as it falls outside the Tax Court’s jurisdiction, the proceedings will only be confidential in special cases.