Stay current.
Think critically.
Apply tax law.
Concise weekly sessions on important judgments, SARS developments, legislative changes and practical tax administration issues, with a clear focus on what they mean in practice.
Join us live
Inside the Unicus Tax World
Join our weekly Tax Update every Tuesday at 09:00. We work through important developments, explain the legal context and consider their practical implications. Recorded Tax Updates are made available afterwards for participants who miss the live session. Check out the Unicus Tax YouTube channel for previous sessions.
Missed the live session?
Recorded Tax Updates
We make recorded Tax Updates available here so you can catch up when it suits you.
Tax Developments
Live at 09:00
Case-driven context
+/-30min
Inside the programme
Tax developments, without the noise.
We do not try to cover every judgment or SARS publication. We focus on the developments that matter, explain why they matter, and unpack the practical consequences for tax work.
Judgments
SARS guidance
Tax administration
Penalties
VDP
Interpretation
A simple weekly rhythm for serious tax thinking.
Register for the updates
Once registered, you will receive access details for our weekly Tax Update.
Join live on Tuesday
Join us live every Tuesday at 09:00. We send the session link to registered participants before each update.
Understand the development
We focus on the legal issue, the factual context and the practical consequence – not simply a summary of the source material.
Catch up later
If you miss a live session, you can catch up with the recorded Tax Update here afterwards.
Available Tax Updates
Current issues. Explained properly.
A growing library of concise sessions on the cases, rulings and SARS developments that affect real tax work.
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Meiring Citrus: Correct Result, Questionable Route?
11/09/2026The Meiring Citrus High Court judgment examines whether structured self-insurance arrangements qualify as deductible insurance premiums under section 11(a) of the Income Tax Act. The Court held that a Santam -
Company AF v CSARS – GAAR, Paragraph 43A and the Future of Dividend-Stripping Litigation
27/07/2026This training session examines the Company AF judgment and its impact on the General Anti-Avoidance Rule (GAAR), paragraph 43A, the choice principle, dividend-stripping arrangements, SARS’s litigation powers, and penalty disputes. -
Lueven Metals – The limits of interpretation in tax law
30/06/2026This training session unpacks the Constitutional Court’s decision in Lueven Metals and its significance for tax interpretation. It explains why text, context and purpose must be read together, but cannot -
VAT Consequences of Unlawful Transactions
30/06/2026Explore the VAT consequences of unlawful and subsequently invalidated transactions through a detailed analysis of the Ndyamara / Swifambo judgment. This training examines the interaction between VAT liability, illegality, section -
Key Changes in SARS’ VDP Guide Issue 2
11/06/2026Explore the key changes in SARS’ VDP Guide Issue 2, including eligibility, audit timing, voluntariness, penalties, cross-tax disclosure risks, rejection decisions and the finality of VDP agreements. -
TAXPAYER EPP VS CSARS
11/06/2026In this practical training session, we unpack Tax Court judgment IT 24852 (Taxpayer EPP v SARS), where a taxpayer sought to deduct R38.8 million after customs and excise refund claims -
Binding Private Ruling 428
11/06/2026Binding Private Ruling 428 examines the income tax consequences of a Delayed Contribution Equity Investment Structure (DCEIS), confirming that phased share subscription proceeds constitute contributed tax capital rather than gross -
Chapter 15 penalties and holding SARS Accountable
25/05/2026This discussion examines the critical distinction between objecting to a SARS penalty assessment and requesting remittance under the South African Tax Administration Act. It unpacks the interaction between sections 104, -
Absa and Another v CSARS [2026] ZACC 15
25/05/2026A comprehensive analysis of Absa and Another v CSARS, examining SARS’s application of the General Anti-Avoidance Rules (GAAR) to complex preference share funding structures. -
Taxpayer Bank Limited v SARS (VAT 32666)
05/05/2026This Tax Court VAT Section 21 Judgment examines the VAT treatment of financial services, focusing on whether certain banking activities qualify as exempt supplies. The case highlights the interpretation of -
X and Another v CSARS (A117/2025)
29/04/2026SARS objection to estimated assessments dismissed: Western Cape High Court confirms taxpayers must submit substantiating documents under Rule 7(2)(b)(iii), even where SARS bears the onus of proving an estimated assessment’s -
Trusts Enter the Section 210 Regime: More Expansion Than Revolution
29/04/2026A practical training session on how section 210 now applies to trusts, what Notice 7314 actually does, why 4 May 2026 is not a universal cliff-edge, and how trustees should
BCom Law (Cum Laude)
LLM Tax Law · BCom Hons Taxation · MCom Taxation
Tax Expertise
Led by Nico Theron.
Our Tax Update sessions are led by Nico Theron, Managing Director of Unicus Tax Specialists SA and a specialist in tax dispute resolution.
Nico is the lead author of LexisNexis’ Practical Guide to Handling Tax Disputes and guest lectures on tax at postgraduate level at the University of Pretoria.
We use the Tax Update to move beyond headlines and summaries – giving important developments the legal, procedural and practical context they require.
LexisNexis author
University lecturer
Industry trainer
Tax dispute specialist
Important things to know
Questions and answers
General interest only for non-employees.
We prepare these Tax Update sessions primarily for employees of Unicus Tax Specialists SA (Pty) Ltd. Our employees may rely on the training only in accordance with our internal rules and policies.
If we permit non-employees to attend, their participation is for general interest purposes only. Our Tax Update sessions do not constitute professional advice, guidance or formal training for non-employees and should not be relied upon as such. Independent professional advice should be obtained in relation to any matter discussed.
Need help applying the law?
Training explains the issue.
A real matter needs a strategy.
If your SARS matter is already high-value, time-sensitive or disputed, speak to one of our senior team members about the facts, process and practical options.
Your enquiry will be reviewed to assess whether we can assist. We will confirm the proposed scope, process and fees before any work begins. If you are an accountant, auditor, lawyer, advocate or other tax professional seeking assistance for your client, please visit the practitioner help desk.
Our Process
A simple weekly rhythm for serious tax thinking.
Register for the updates
Once registered, you will receive access details for our weekly Tax Update.
Join live on Tuesday
Join us live every Tuesday at 09:00. We send the session link to registered participants before each update.
Understand the development
We focus on the legal issue, the factual context and the practical consequence – not simply a summary of the source material.
Catch up later
If you miss a live session, you can catch up with the recorded Tax Update here afterwards.
Available Tax Updates
Current issues. Explained properly.
A growing library of concise sessions on the cases, rulings and SARS developments that affect real tax work.
Posts about training pulled in?
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Posts about training pulled in?
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Posts about training pulled in?
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Posts about training pulled in?
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Posts about training pulled in?
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