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Jana Krause

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As tax counsel in Baker McKenzie's Johannesburg Tax Practice, Jana's key focus is to advise clients in all industry sectors on South African Value Added Tax (VAT).
Jana also leads Baker McKenzie's Africa Tax Group, which focuses on assisting clients with their tax legal requirements on the African continent. Her passion is to assist clients build efficient and effective tax functions that are aligned with, and compliments, the overall group strategy while adding value to the organisation at large, including building risk intelligent frameworks and making tax integral to business planning and risk management.
In Tax

South Africa: A different perspective – Lance Dickson Construction CC v. Commissioner for the South African Revenue Service

by , and 11 Mins Read

In the case of Lance Dickson Construction CC v. Commissioner for the South African Revenue Service, the High Court had to determine whether the Tax Court’s confirmation of SARS’ decision to levy understatement penalties was correct. This article discusses the decisions made by the Tax Court and, subsequently, the High Court, which have important implications for taxpayers, SARS, the courts, and tax practitioners in South Africa.