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 Prof. Fareed Moosa

Position: Associate Professor
Department: Mercantile and Labour Law
Faculty: Faculty of Law
Qualifications: B PROC LLB LLM LLD
Tel: 021 959 3301/2
Fax:  
Email:  fmoosa@uwc.ac.za
Research:
 
 
 
 

Biography

 Tertiary Education:
• B Proc, University of the Western Cape (UWC), 1993
• LLB, University of the Western Cape, 1995
• LLM, University of Cape Town, 1997 with a dissertation titled: The use of trusts as a vehicle for estate (tax) planning
• LLD, University of the Western Cape, 2017 with a thesis titled: The 1996 Constitution and the Tax Administration Act 28 of 2011: Balancing efficient and effective tax administration with taxpayers’ rights

Professional Qualifications and Experience:
• 1996 – 1997: Legal Advisor at the South African Revenue Service
• 2000: Admitted as an Attorney of the High Court of South Africa
• 2008 – present: Serve as a Chairperson of the Tax Board, Western Cape Province
• 2008 – 2013 (various periods): Served as an Acting Magistrate, District Court, Wynberg
• 2014 – present: Serve as Additional Magistrate, Regional Court, Wynberg (part-time)

Academic Career:
• 1997 - present: Commercial & Tax Law Lecturer, Faculty of Law, UWC.
• 2018 - present: Head of the Department of Mercantile & Labour Law, UWC. 
  
Professional Bodies / Appointments (Community Engagement):
• 2012 – 2017: Member of the Commercial, Company and Tax Law Committee of the Cape Law Society.
• 2014 – 2019: Member of the Executive Committee, Western Cape Branch of the National Association of Democratic Lawyers (NADEL).
• 2017 – present: Member on the Cape Town School’s Board of Control (for NADEL).

Notable Academic / Professional Achievements:
• 1993: Awarded Bisset Boehmke medal (most outstanding undergraduate law student, UWC).
• 1995: Awarded Van der Merwe Hofmeyer medal (most outstanding LLB graduate, UWC)
• 2017: Awarded 2nd prize in the South African National Tax Thesis Competition (doctoral category)
• 2018: Fareed Moosa NO and 2 Others v Minister of Justice & Correctional Services and 2 Others 2018 (5) SA 13 (CC) – Successfully litigated and argued that section 2C(1) of the Wills Act 7 of 1953 is unconstitutional so far as it does not afford equal inheritance benefits to female spouses married by Muslim rites.
• 2019: Voted best mid-career researcher at UWC

Publications

 

Journal Articles Published (South Africa):

1.   “Tax Amnesty: An appraisal”, (1997), Tax Planning: Corporate and Personal, volume 11(1), pgs 21-24.​ 

2.   ‘Group inter-company transactions: Possible apportionment’ (1998), Tax Planning: Corporate and Personal, volume 12(1), pgs 17-21.

3.   ‘Loan swapping: Resulting interest deductible’ (1998), Tax Planning: Corporate and Personal, volume 12(3), pgs 63-68.

4.   ‘Borrowing from Peter to pay less to Paul: Tax planning with borrowed funds’ (1998), Juta’s Business Law Journal, volume 6(1), pgs 20-25.

5.   ‘Getting and spending for purposes of trade’ (1998), Juta’s Business Law Journal, volume 6(3), pgs 116-120 (co-authored with Adv G Omar).

6.   ‘Pre-production interest expenditure’ (1999), Tax Planning: Corporate and Personal, volume 13(2), pgs 39-43.

7.   ‘Capital Gains Tax: First reactions’ (2000), Tax Planning: Corporate and Personal, volume 13(2), pgs 87-93.

8.   ‘Landmark ruling in property law: Sayers v Khan’ (2001), De Rebus, November ed., pg57.

9.   ‘An interpretation of “non-disclosure of material facts” in section 79 of the Income Tax Act 58 of 1962” (2001), SA Mercantile Law Journal, volume 13(2), pgs 186-197.

10.  ‘Cessions – recent developments’ (2009), Tax Planning: Corporate and Personal, volume 23(4), pgs 74-77.

11.  ‘Cessions II – The Picardi Hotels judgment’ (2009), Tax Planning: Corporate and Personal, volume 23(5), pgs 112-114.

12.  ‘Cooling off – The Gowar Investments case analysed’ (2009), De Rebus, October ed., pgs 21-23.

13.  ‘Legal expenses – s11(c) deductions’ (2010), Tax Planning: Corporate and Personal, volume 24(6), pgs 129-130.

14.  ‘Legal expenses – The four provisos’ (2011), Tax Planning: Corporate and Personal, volume 25(1), pgs 7-8.

15.  ‘Deductibility of legal expenses III: The ITC 1837 judgment’ (2011), Tax Planning: Corporate and Personal, volume 25(2), pgs 1-3.

16.  ‘Undervaluation of fringe benefits: What are the consequences?’ (2011), Insurance and Tax Journal, volume 26(1), pgs 3-8.

17.  ‘Letters and Assessments: What is an income tax “assessment”? (2012), Tax Planning: Corporate and Personal, volume 26(2), pgs 32 – 34.

18.  ‘Rescission of a tax judgment’ (2012), De Rebus, April ed., pgs 30-32.

19.  ‘Paying a Small Claims Court judgment in instalments’ (2012), De Rebus, September ed., pgs 34-36.

20.  ‘Dismissing an action for want of prosecution’ (2012), De Rebus, December ed., pgs 30-32.

21.  ‘Tax deductibility of audit fees’ (2012), Insurance and Tax Journal, volume 27(1), pgs 1-8.

22.  ‘A warrantless search of “premises” under the Tax Administration Bill’ (2012), Insurance and Tax Journal, volume 27(2), pgs 3-9.

23.  ‘Interpreting a double taxation agreement’ (2012), Tax Planning: Corporate and Personal, volume 26, pgs 118-120.

24.  ‘CSARS v NWK Ltd: a tax planning sham(e)?’ (2012), Insurance and Tax Journal, volume 27(3), pgs 3-8.

25.  ‘The power to search and seize without a warrant under the Tax Administration Act’ (2012), SA Mercantile Law Journal, volume 24, pgs 338-345.

26.  ‘The scope of the expression “necessarily incurred” in section 18(1) of the Income Tax Act’, (2013), SA Mercantile Law Journal, volume 25(2), pgs 184-196. 

27.  ‘Section 18(1)(d) of the ITA: “in consequence of any physical impairment” unpacked’ (2013), Insurance and Tax Journal, volume 28(1), pgs 33-38.

28.  ‘Delictual damages – trust’s or transferor’s?’ (2013), Tax Planning: Corporate and Personal, volume 27, pgs 2-4.

29.  ‘Non-existent plaintiff – dealing with mesdescriptions in citations’ (2013), De Rebus, September ed., pgs 22-24.

30.  ‘Fulfilling human rights through taxation in South Africa’ (2017), Insurance and Tax Journal, volume 32(1), pgs 9-14.

31.  ‘Protecting democracy with sound tax policies and good tax administration strategies’ (2017), Insurance and Tax Journal, volume 32(2), pgs 3-10.

32.  ‘Withholding taxes as a demonstration of taxpayer discontent – an ubuntu inspired response’ (2017), Insurance and Tax Journal, volume 32(3), pgs 22-30.

33.  ‘Are taxpayer rights classifiable as human rights?’ (2017), Insurance and Tax Journal, volume 32(4), pgs 24-32.

34.  ‘To fulfil SARS’s mandate: Organisational structure & operational autonomy’ (2017), Tax Planning: Corporate and Personal, volume 31(6).

35.  ‘Withdrawal of an admission in a Plea’ (2017), De Rebus, July ed., pg 24.

36.  ‘Taxation: Constitutionality of the Tax Administration Act 28 of 2011’ (2017), Stellenbosch Law Review, volume 28(3), pgs 638-656.

37.  ‘Renunciation of benefits from a Will: Who is a “spouse”?’ (2018), De Rebus, Jan/Feb ed., pgs 28-29.

38.  ‘Tax Administration Act: Fulfilling human rights through efficient and effective tax administration’ (2018), De Jure, volume 51(1), pgs 1-16.

39.  ‘Tax administration: to seize or not to seize taxpayers' property’ (2018), Insurance & Tax Journal, volume 33(1), pgs 32-44.

40.  ‘Constitutional issues impacting the disclosure of taxpayer eDNA information’ (2018), Insurance & Tax Journal, volume 33(3), pgs 13-22.

41.  ‘Value-conscious interpretation of taxing provisions using Ubuntu: An appropriate decolonised interpretive approach?’ (2018), SA Mercantile Law Journal, vol 30(1), pgs 71-90.

42.  ‘Applying Uniform r 23 into the landscape of tax litigation’, (2019), De Rebus, January/February ed., pgs 30-32.

43.  ‘Are trusts holders of fundamental rights during tax administration by SARS?’ (2018), Stellenbosch Law Review, vol 3, pgs 453-470.

44.  ‘Warrantless inspections by SARS: A limitation of taxpayers’ privacy?’ (2018), SA Mercantile Law Journal, vol 30, pgs 477-498.

45.  ‘Value-conscious tax administration by SARS’ (2018), Business, Tax & Company Law Quarterly, vol 10(1), pgs 1-10.

46.  ‘Analysing and comparing warrantless tax inspections and searches’ (2019), Potchefstroom Electronic Law Journal, vol 22, pgs 1-33.

47.  ‘Taxation of partnerships: section 24H of the Income Tax Act analysed’ (2019), Insurance & Tax Journal, vol 34(1), pgs 15-22.

48.  ‘Cryptocurrencies: do they qualify as “gross income?”’ (2019), Journal for Juridical Science, vol 44(1), pgs 1-25.

49.  ‘Taxpayer insolvent estates: Constitutional juristic persons?’ (2019), South African Law Journal, vol 136(2), pgs 361-383.

50. ‘Democratic principles underpinning tax administration in South Africa’ (2019), Business, Tax & Company Law Quarterly, volume 10(4), pgs 1-16.

51. ‘Understanding ‘emergency monetary relief’ in the Domestic Violence Act’, (2020), De Rebus, March ed, pgs 15-17.

52.  ‘SARS’s application of the additional medical scheme fees tax credit: a rule of law violation?’ (2019), Journal of Corporate and Commercial Law & Practice, volume 5(2), pgs 57-78.​​

 

Journal Articles Published (Foreign / International):

53.  ‘Knight or pawn?: The statutory role of the Tax Ombud’ (2016), STEP Journal, volume 24, pgs 78-79.

54.  ‘Will the Tax Ombud be an effective protector of taxpayers’ rights?’ (2017), Journal of Forensic, Legal & Investigative Science, volume 3(1), pgs 1-7.

55.  ‘A comparison between the modalities of interpreting tax legislation applied in South Africa and Australia’ (2018), Revenue Law Journal, volume 25(1), pgs 1-25.

56.  ‘Understanding the “spirit, purport and objects” of South Africa’s Bill of Rights’ (2018), Journal of Forensic, Legal and Investigative Sciences, volume 4(1), pgs 1-12.

 

Articles Approved for Forthcoming Publication:

57.   ‘Does the Bill of Rights apply extraterritorially for tax administration purposes?’ (2020), Stellenbosch Law Review, volume 1, pgs _____.

58.   ‘The Tax Court’s power to “alter” an assessment: a violation of trias politica?’ (2020), Insurance & Tax Journal, volume 35(1), pgs ______. 

59.   ‘Misappropriation of employees’ tax: is theft a competent charge?’ (2020), Journal of South African Law, volume 2, pgs _____. 

 

Research works currently in peer review process:

60.  ‘Warrantless inspections by SARS of business premises: an unconstitutional invasion of taxpayer privacy?’ (South African Law Journal)

61.  ‘Resident v ordinarily resident: are regs 3(2)(b) and (c) invalid?’ (Stell Law Review)

62.  ‘Taxpayer deceased estates: beneficiaries of SA’s Bill of Rights?’ (SA Merc LJ)

63.  ‘Section 63 of the Tax Administration Act: a law of general application limiting taxpayers’ privacy?’ (Journal for Juridical Science)

64.  ‘Interpretation of wills – does Endumeni apply?’ (PELJ)

65.   ‘Autrefois acquit or convict: a fair trial right of accused taxpayers?’ (Business, Tax & Company Law Quarterly)

66.  ‘The case for legislating a Bill of Taxpayers’ Rights in South Africa’ (US-China Review journal)

67.  “Interpreting constitutional ‘property’: are taxpayers’ cryptocurrency included?” (De Jure)

 

Future research works / projects

68.  Article: ‘Alternate Dispute Resolution with SARS: Is it constitutionally fit for purpose?’

69 Article: ‘Retrospective application of tax laws – a violation of the rule of law?’

70 Article: ‘Marshall v Baker NO: introducing a strict onus for the interpretation of wills?’

71 Article: ‘The ‘determination’ under the TAA by an Attorney of a taxpayer’s objection to the seizure of documents protected by legal professional privilege.’​​​​​​

 

Networks

 National Association of Democratic Lawyers (NADEL)

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