South Africa - Cape Town - 30 August 2019 -  Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 -  Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe  at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Model Candice van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Model Candice van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 -  Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 -  Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Model Candice van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Model Candice van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Model Candice van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Model Candice van der Merwe at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 -  Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)
South Africa - Cape Town - 30 August 2019 - Businessman Gary van der Merwe (right) and Model Candice van der Merwe with lawyer Tim Dunn (front left) at court on to reclaim R44 million tax from the SA Revenue Service (Sars), which she said the taxman claimed on money that was legally not taxable income. Picture: Brendan Magaar/African News Agency (ANA)

CAPE TOWN – Judgment has been reserved in the matter between Candice van der Merwe and the SA Revenue Commission (Sars), heard in the Tax Court, sitting in Cape Town on Friday. 

The application by Candice van der Merwe to reclaim the R44m paid by her under protest to Sars in 2016, assisted by her father Gary van der Merwe who argued it on her behalf before Judge Rogers, was heard behind closed doors, in camera, today at the Cape Town High Court. 

Attending the hearing, along with Van der Merwe and his daughter Candice, was attorney Tim Dunn, who acts for them in other matters.

Gary van der Merwe said: “I thought the matter went well and that everyone got a fair hearing. Both parties cases were argued well and got a full ventilation. The parties argued highly technical, procedural arguments, which will require a decision from the court.”

While they wait for the outcome of this application, they are confident that the other cases in which they are suing SARS for a total of R7.6bn will be driven forward as quickly as possible.

Dunn, attorney for both Gary and Candice van der Merwe in the three actions, said: “We are hoping to bring these cases to court shortly to bring them to finality. It’s in everyone’s interest to get an outcome here as soon as possible. There is of course always the prospect of a settlement, which my clients remain open to, but for now we are on track to litigate.”

Judgment in the Tax Court matter is expected to be known by the end of next week.

This is a developing story.

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