Contact

Esther Ooko

Associate Designate

Esther Ooko is an Associate Designate in our Tax & Exchange Control practice.

+27 (0)11 562 1240
esther.ooko@cdhlegal.comJohannesburg
Esther Ooko

News

SA trusts and non-resident beneficiaries: proposal to address tax avoidance
Tax & Exchange Control

SA trusts and non-resident beneficiaries: proposal to address tax avoidance

The recent Supreme Court of Appeal judgment in CSARS v Thistle Trust (516/2021) ZASCA 153 (7 November 2022) has highlighted the interpretive challenges that section 25B of the ITA...
Incorrect form, irrelevant substance: A discussion on the case of Applicant X v The Commissioner for SARS
Tax & Exchange Control

Incorrect form, irrelevant substance: A discussion on the case of Applicant X v The Commissioner for SARS

Policies and procedures are often put in place for a variety of reasons, but an overarching reason includes the desire to streamline even the most chaotic of events. Procedure allows...
Restraints on your returns: A recent Tax Court judgment on restraint of trade payments

Restraints on your returns: A recent Tax Court judgment on restraint of trade payments

At their inception, most businesses have nothing but their names on their back and a bit of property to kickstart their operations. As employees join the business and begin contributing...
No forum shopping in tax disputes? A discussion on Forge Packaging v The Commissioner for the South African Revenue Service
Tax & Exchange Control

No forum shopping in tax disputes? A discussion on Forge Packaging v The Commissioner for the South African Revenue Service

There are various rules and procedures in place to ensure a streamlined approach to disputing assessments issued by the South African Revenue Service (SARS). One such rule can be found...
A lawyer’s duty of care: With great responsibility comes great risk
Dispute Resolution

A lawyer’s duty of care: With great responsibility comes great risk

The Financial Intelligence Centre Act 38 of 2001 (FICA) prescribes control measures by which various institutions are to, among other things, verify the identities of their clients...

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