Chemus Taljaard has a legal background and has specialised in corporate international tax for the past 26 years. Chemus joined PriceWaterhouseCoopers (“PWC”) during 1999. During 2004 he was promoted to tax manager, a position he held until 2006 when he was promoted to senior tax manager. Chemus was founder and director of Jan S. De Villiers Tax Services, a position he held from 2007 to 2009. After the merger between Werksmans and Jan S. De Villiers Attorneys, Chemus became a tax director at Werksmans, which position he held from 2009 until early 2013.

His tax experience extends over various corporate tax fields, including mergers and acquisitions, unbundlings, group restructurings, collective investments, unit trusts, life insurance etc. The clients to which Chemus has consulted over the past 26 years include various South African listed retail and manufacturing companies with local and international operations as well as corporates in the financial sector.

Amongst others he was involved in the following:

• Various merger and acquisition transactions;
• Various group restructurings;
• International Restructurings;
• Black economic empowerment transactions and restructurings;
• Assisting in various disputes with SARS;
• Advising in respect of withholding taxes and related matters relating to various African countries; and
• Advising clients on expanding their operations to US, European, Asian and Australian markets.

Henry obtained the degrees BComm LLB and MComm Tax at the University of Stellenbosch and specialised in corporate international tax for the past 20 years. Henry joined PWC during 2004. During 2006 he was a tax consultant which position he held until 2007. Henry was a director of Jan S. De Villiers Tax Services, a position he held from 2007 to 2009. After the merger between Werksmans and Jan S. De Villiers Attorneys, Henry became a tax director at Werksmans, which position he held from 2009 until early 2013.

He has been involved in various corporate and other tax assignments in different commercial industries, including corporate or group restructurings, public benefit organisations, property developments, BEE transactions, share incentive schemes and collective investment schemes in the banking, unit trusts, life insurance, retail, media and other industries. Henry obtained his MComm (Tax) degree during 2006 by completing his thesis on the tax treatment of collective investment schemes. Tax experience includes local corporate income tax, corporate international tax, capital gains tax and other indirect taxes such as security transfer tax and transfer duties. He has also been involved in providing income and value-added tax advice relating to various African countries and cross border transfers of executives.

His tax consulting experience over the past twelve years includes advising on the following matters:

• Various group restructurings;
• Employee incentive schemes;
• Consulting work in respect of various mergers and acquisitions;
• Black economic empowerment transactions and restructurings;
• Various public benefit originations in respect of tax exemption applications and advising on such matters;
• Advising clients on expanding their operations into foreign markets, including Europe and Australia; and
• Advising clients in respect of withholding taxes and related matters relating to various African countries.

Leon Swanepoel is an admitted attorney of the High Court of South Africa and has specialised in corporate tax for the past 31 years Leon joined PricewaterhouseCoopers (“PwC”) in 1993 from Sanlam where he was part of the corporate legal team. He was admitted to the PwC partnership in 1997 and held the position of Director: Tax Services until his retirement at the end of June 2017. The clients to which Leon has consulted over the past 31 years include various South African listed media, printing, manufacturing and financial sector companies with local and international operations.

His tax consulting experience over the past twelve years includes advising on the following matters:

• Merger and acquisition transactions;
• Group restructurings;
• Black economic empowerment transactions and restructurings;
• Share incentive schemes; and
• Assisting in disputes with SARS.

Theo is a member of the South African Institute of Tax Professionals (SAIT). He obtained a BComm degree through the University of South Africa and a Post Graduate Certificate in Advance Tax through the University of Pretoria. Prior to joining Grayston Elliot, Theo worked in the accounting industry as a qualified professional accountant affiliated with the South African Institute of Professional Accountants (SAIPA).

Theo joined Grayston Elliot during 2016 to specialise in tax. His tax knowledge includes income tax, capital gains tax and value added tax.

Esjee is a Chartered Accountant registered with the South African Institute of Chartered Accountants and completed his articles at Deloitte, where he gained experience within the retail and manufacturing industries.

Esjee joined Grayston Elliot during 2021 to specialise in tax, and consults on issues such as corporate restructurings including mergers and acquisitions, unbundlings, group restructurings, and other general tax issues. His tax knowledge extends to income tax, capital gains tax, value-added tax and other indirect taxes such as securities transfer tax and transfer duty.

Jéan is an admitted Legal Practitioner (Attorney) of the High Court of South Africa. He joined Grayston Elliot during 2021 to specialise in tax.

Jéan consults on issues such as corporate restructuring, tax dispute resolution, other general tax issues and exchange control. His tax knowledge includes income tax, capital gains tax, value-added tax and other indirect taxes such as securities transfer tax and transfer duty.