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Shepstone & Wylie Attorneys is a leading South African law firm with a reputation for integrity and unity.

We offer a wide range of legal services, ensuring that our team-based approach delivers innovative, practical and cost-effective solutions to our clients. With offices in Durban, Johannesburg, Cape Town, Pietermaritzburg and Richards Bay, we offer accessible and complete legal services to a diverse client base. Local and international affiliations further extend our representation throughout Southern Africa, Europe and North America.

Our leadership team comprised of Sifiso Msomi, Chairperson of the Board, and Joint Managing Partners, Samantha Davidson and Anton Lockem, underscores the firm’s depth of expertise and clear vision for the future while reinforcing a continued commitment to excellence, transformation and diversity within the legal profession.

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Tax |

LEUVEN METALS: CONSTITUTIONAL COURT REAFFIRMS TAX LAW AS A DISCIPLINE OF BLACK-LETTER LAW

The Constitutional Court's recent judgment in Leuven Metals (Pty) Ltd v CSARS provides important guidance on the VAT treatment of refined gold supplied to prescribed purchasers. More broadly, the decision serves as another reminder that South African tax law remains firmly rooted in black-letter principles of statutory interpretation, with the text of the legislation remaining the primary determinant of tax outcomes.

13 Jul 2026
Customs, Excise, VAT & Trade Remedies |

THE PRESCRIPTION TRIGGER: UNDERSTANDING SECTION 44(11) (a) OF THE CUSTOMS ACT NO.91 OF 1964

Subject to certain exceptions, section 44 (11) (a) of the Customs and Excise Act No.91 of 1964 (“the Customs Act”) provides that there shall be no liability for any underpayment of customs duties after a period of two years from the date of acceptance of a bill of entry where such underpayment was discovered as a result of, during the course of, or following upon, an inspection and that underpayment occurred on a date earlier than two years prior to the date on which such inspection commenced.

10 Jul 2026
Customs, Excise, VAT & Trade Remedies | Shipping & Logistics |

A WIN FOR FAIR PROCEDURE: SCA SETS ASIDE SARS DEMAND AGAINST CLEARING AGENT IN FUEL TRANSIT DISPUTE

The Supreme Court of Appeal (“SCA”) has ruled in favour of customs clearing agent, QI Logistics (Pty) Ltd (“QI”), setting aside decisions by the Commissioner for the South African Revenue Service (“SARS”) to hold QI liable for more than R35 million linked to fuel shipments transported from Mozambique to Zimbabwe and Botswana.

08 Jul 2026
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Duduzile Zuma-Sambudla has returned to the Durban High Court for her trial

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