Esther Ooko

Associate Designate

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

Esther Ooko

News

Measuring Good Cause – A discussion on the case of Taxpayer N v The Commissioner for the South African Revenue Service
Tax & Exchange Control

Measuring Good Cause – A discussion on the case of Taxpayer N v The Commissioner for the South African Revenue Service

Adhering to court processes, no matter how trivial the compliance procedure may be, has always been paramount to one’s expression of respect to the court and the overall facilitation...

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...