2026 Tax Case Law Focus:
Absa Bank Ltd and Another v CSARS
The recent Constitutional Court judgment Absa Bank Ltd and Another v Commissioner for the South African Revenue Service [2026] ZACC 15 has significant implications in respect of the General Anti-Avoidance Rules, or GAAR and included findings that shocked the tax community.
Date:
27 November 2026
Time:
10:00-11:00
Platform:
Zoom
Cost:
R220.00
CPD Points:
1.0
Cost:
R220.00
CPD Points:
1.0
Key topics
Join Andrew Wellsted, a highly regarded tax practitioner with a Masters in Taxation from Wits, and the author of a recent article series on this topic, as he unpacks the findings in this case along with the implications for taxpayers and tax practitioners.
- Overview of the GAAR
-
Absa Bank and Another v CSARS
- Discussion of the facts, findings and implications
- Q&A
Who Should Join?
Tax Attorneys
Financial Managers and Directors
Accountants
Compliance Officers
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Meet The Speaker
Andrew Wellsted
Director at OWP Partners
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Andrew is a director at OWP Partners, a full-service South African law firm advising clients in South Africa, across the continent and internationally. Recognised by peers and professional bodies as a leading tax practitioner, his experience spans financing transactions, corporate restructurings, international investment structures and tax disputes. He also advises on exchange control and the regulatory considerations affecting cross-border transactions.
Andrew holds a master’s degree in Taxation from the University of the Witwatersrand. His recent GAAR article series brings experienced perspective to the ABSA Bank v CSARS judgment, questioning the Court’s reasoning and addressing the challenges of applying it to clients’ transactions.