Overview 

The South African tax environment in 2026 has been fundamentally reshaped by watershed judicial decisions. Legal practitioners, corporate tax teams, finance executives and advisors must contend with a heightened regulatory enforcement posture and a redefined litigation field. This focused 2-hour webinar provides an essential, practical analysis of the most critical South African tax judgments handed down in 2026, offering delegates the precise insights required to manage tax risk and structure transactions defensibly.

The session concentrates on three key pillars: the new General Anti-Avoidance Rules (GAAR) blueprint, procedural strictness and pleading restraints in Tax Court appeals, and the requirements of administrative fairness in SARS disputes. From the Constitutional Court's landmark ruling on GAAR boundaries to Supreme Court of Appeal decisions regulating procedural bounds, this webinar unpacks how the judiciary is balancing SARS' enforcement powers against taxpayers' constitutional rights.

We invite you to join our upcoming Annual Tax Case Law Update webinar hosted by Advocate Christel van Wyk on 30 September 2026 from 10h00 to 12h00 as she untangles all these complex developments, equipping you to manage your professional liability and advise your clients or board with absolute confidence.

Learning objectives 

Attending this webinar will equip you with the following skills: 

• Evaluate the expanded reach of General Anti-Avoidance Rules (GAAR) following the Constitutional Court's decision in Absa Bank Ltd and Another v CSARS [2026] ZACC 15
• Assess how the "Absa counterfactual approach" is applied to dividend-stripping arrangements under Company AF (Pty) Ltd and Others v CSARS [2026] ZATC 6
• Mitigate risk of procedural default by aligning objection and litigation strategies with the pleading limits affirmed in CSARS v Erasmus [2026] ZASCA 22
• Formulate defensible Tax Court pleadings under Rule 32 of the Tax Court Rules, respecting the limits on introducing new objections set in Baseline Civil Contractors (Pty) Ltd v CSARS [2026] ZASCA 20
• Defend client interests during tax disputes by leveraging the transfer pricing and pleading precedents established in BASF South Africa (Pty) Ltd v CSARS [2026] ZAGPJHC 275
• Enforce procedural rationality and administrative justice in customs and excise disputes under the principles of QI Logistics (Pty) Ltd v CSARS [2026] ZASCA 96

Content 

The webinar will cover the following topics: 

● Part 1: GAAR & corporate anti-avoidance

○ Absa Bank Ltd and Another v CSARS [2026] ZACC 15

○ Company AF (Pty) Ltd and Others v CSARS [2026] ZATC 6

● Part 2: Procedural strictness & pleading restraints

○ CSARS v Erasmus [2026] ZASCA 22

○ Baseline Civil Contractors (Pty) Ltd v CSARS [2026] ZASCA 20

○ BASF South Africa (Pty) Ltd v CSARS [2026] ZAGPJHC 275

● Part 3: Administrative fairness & dispute rules

○ QI Logistics (Pty) Ltd v CSARS [2026] ZASCA 96

● Part 4: Tax deductions & VAT mechanics

○ CSARS v Meiring Citrus (Pty) Ltd [2026] ZAWCHC (26 June 2026)

• • Taxpayer Bank Limited v CSARS [2026] ZATC

About the presenter 

Adv Christel van Wyk 

Christel van Wyk is a General Tax Practitioner (SA) and a practicing Advocate in the Northern Cape, registered with The South African Institute of Taxation. With over 25 years of experience in both legal and tax fields, her expertise spans corporate international tax, tax avoidance, dispute resolution, and policy work. She has held key positions in both the private and public sectors, serving as a legal advisor to an international bank and a property company, and later leading significant roles at SARS, EY, SAICA, and the Office of the Tax Ombud. 

Christel's broad experience includes legislative submissions, tax dispute strategy, and heading various tax-related divisions. In 2023, she founded her own tax and legal practice. Academically, she holds a BA Law degree from the University of Stellenbosch, an LLB from UNISA, a Diploma in Taxation from the University of Johannesburg, and a Certificate in Mediation and Arbitration. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Advocates. 

• Attorneys. 

• Corporate Legal Professionals. 

• Legal academisc. 

• Candidate attorneys. 

• Law students. 

• Paralegals. 

Price 

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here  to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here  to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/ or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

About SA Legal Academy 

Welcome to SA Legal Academy (SALA), a provider of courses to help you succeed in your chosen career. We are committed to providing our students with the highest quality training and support, to ensure that your skills and knowledge are up to date and ready to face the challenges of the modern workplace. Our courses are designed to ensure that you reach your professional goals and enhance your career prospects. With our experienced training staff and comprehensive resources, you can be confident that you will receive the highest quality of training from SA Legal Academy. 

SALA is a Level 2 B-BBEE contributor, with 125% procurement recognition. Training spend on certain solutions can be allocated against the Skills Development element of the B-BBEE Scorecard through accredited and nonaccredited training or claimed through SETA grants. In addition, 25% of your Skills Expenditure can be claimed on non-accredited training or courses. 

Corporate Training Solutions 

At SALA, we recognize the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in legal and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience. 

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritize hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios. 

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 012 941 0448. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals. 

Contact Us For More Information 

Have any questions or need any assistance? Contact us today!  

• Online chat through our website.  

• Phone: +27 (0) 12 941 0448  

• E-mail: [email protected]