Varusha began her legal career as a Candidate Attorney at Edward Nathan Sonnenbergs in 2009. She was admitted as an attorney and appointed as an Associate at ENS in 2011. She joined Cliffe Dekker Hofmeyr in 2017 as a Senior Associate.




  • Consulting and advising various national and multi-national clients on VAT matters in various industries, including, inter alia, financial services, property and mining, and cross-border activities.
  • Attending to South African Revenue Service (SARS) disputes including the preparation and submission of objections and appeals and responding to SARS audit requests.
  • Briefing and assisting counsel with the VAT litigation of clients in the Tax Court, the High Court and the Supreme Court of Appeal.
  • Advising on African VAT legislation (specifically Lesotho, Botswana, Namibia, Zambia, and Swaziland).
  • Preparation of advance tax ruling applications and voluntary disclosure applications for submission to the SARS. VAT registrations and VAT reviews, including reconciliations of VAT returns to financial statements and supporting documentation reviews for compliance with the VAT legislation.
  • Reviewing of commercial contracts for compliance with the VAT legislation and advising on the VAT implications flowing therefrom.


  • Bachelor of Social Sciences, University of Cape Town
  • LLB, University of Cape Town
  • Admitted as an attorney of the High Court of South Africa: February 2011
  • Advance course in Value-Added Tax (NQF level 8), University of South Africa
  • Registered with the Legal Practice Council