Maisels Group Members

Upon her admission as an attorney, Kagiso was appointed as an associate in a firm known as Mashile-Ntlhoro Inc (now Ramushu Mashile Twala Inc). Her main focus areas were general commercial law and labour litigation. Kagiso was also admitted as a notary and a conveyancer.

In May 2005, Kagiso left practice (then one of the firm’s directors) to join South African Revenue Service (‘SARS’) as its legal advisor. Between the years 2005 to 2008, her main focus area was the enforcement of tax collection. Her role included interpreting statutes and providing legal advice to other departments; conducting mediations to facilitate tax dispute settlement; sitting as a committee member in both the objections and interest and penalties committee; writing tax opinions for the business units and preparing rulings; appearing in tax ADR proceedings on behalf of SARS; facilitating ADR proceedings for other SARS departments; arguing cases on behalf of SARS at the Tax Board; enforcement of collection of outstanding taxes; ensuring that the business units adhere and apply corporate governance; prosecuting tax offenders and defending any claims lodged against SARS; represented SARS in labour disputes; liaising with the liquidators and attending section 417 inquiries.

In June 2008, Kagiso joined SARS’ Large Business Centre (“LBC”) as a legal advisor. Her main focus area was Corporate Tax. She continued to facilitate ADR proceedings and to represent SARS in the Tax Board and in ADR proceedings. In December 2010, Kagiso joined SARS’ Tax Litigation Unit. Her main focus area was Tax Litigation. In this role, she represented SARS in the Tax Court. Kagiso also lectured on Taxation of Business on a part-time basis.

In September 2020, the Minister of Finance appointed Kagiso to sit as a member of the Financial Services Tribunal and Financial Intelligence Centre Appeal Board. Her role as one of the panel members is to reconsider the decisions of financial sector regulators and the Financial Intelligence Centre.

Throughout her years of practice and her previous employment at SARS, Kagiso acquired extensive experience in Commercial Law, Tax Law, Customs and Excise, Administrative Law, Financial Sector Regulations, and Labour disputes

Supreme Court of Appeal Judgments

Commissioner for the South African Revenue Service v Amawele Joint Venture (led by HGA Snyman SC) [2018] ZASCA 115 (19 September 2018);

Commissioner for the South African Revenue Service v Langholm Farms (led by J Peter SC) [2019] ZASCA 163 (29 November 2019);

Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd (led by W Luderitz SC) [2018] ZASCA 179 (3 December 2018); and

City of Tshwane v Moipone Group of Companies (led by K Tsatsawane SC)

Constitutional Court Judgments

Big G Restaurants (Pty) Ltd v Commissioner for the South African Revenue Service (led by W Luderitz SC) [2020] ZACC 16