Nicholas Carroll
Nicholas Carroll is an Associate in our Tax & Exchange Control practice. He has experience in matters involving commercial transaction structuring and tax controversy / dispute resolution.

About Nicholas
About Nicholas
Nicholas joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2021. He was admitted as an attorney and notary, and appointed as an Associate, in 2023.
Credentials
Credentials
Education
- LLB (cum laude), Stellenbosch University
- Year of admission as an attorney and notary: 2023
- Registered with the Legal Practice Council
About Nicholas
Nicholas joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2021. He was admitted as an attorney and notary, and appointed as an Associate, in 2023.
Credentials
Education
- LLB (cum laude), Stellenbosch University
- Year of admission as an attorney and notary: 2023
- Registered with the Legal Practice Council
News

Tax Vertical mergers are back
Section 44 of the Income Tax Act 58 of 1962 (Tax Act) is one of the lesser used of the so-called “ corporate rollover relief rules ”, but is nevertheless one of the more hotly contested....

Don’t go banking on review
The ability to review our revenue service’s decisions in the High Court is a question that has plagued South Africa’s legal system since the amendment of section 105 of the Tax Administration...

Adjusting a definition
The circular reference error is a scourge that has plagued many tax practitioners’ spreadsheets since the amendment to section 20 of the Income Tax Act 58 of 1962 (ITA) at the end...

At it again: Capital v revenue
The capital versus revenue debate is as old as tax law itself. The benefits, advantages or consequences of an amount being considered capital or revenue in nature has motivated taxpayers...

Tax exceptionalism in circumstance
Love it or hate it, tax exceptionalism (the idea that, due to its specialised nature, tax law operates within its own parameters) tends to arise when tax disputes cross the boundary...