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Julia Choate

Partner | Cape Town

Julia-Moore-Choate

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Contact

T: +27 21 480 7863

Overview

Julia is a Partner in our Cape Town office Tax Practice. She has extensive experience in tax dispute resolution and has been involved in litigating and settling several large income tax and customs and excise disputes. Julia has a particular interest in the application of Constitutional and administrative law principles to tax administration and disputes, and has completed a doctorate in this field.

Julia also specializes in indirect tax and international trade, advising clients on the customs, excise and VAT implications of import and export transactions, tariff classifications, customs valuations, claiming of customs and excise duty refunds and drawbacks. Julia also advises clients on the implementation of multilateral trade instruments, particularly the South African Customs Union (SACU) Agreement and the African Continental Free Trade Area Agreement (AfCFTA).

Julia regularly advises on a wide range of corporate tax issues for both South African and multinational groups, including the establishment of a business presence in South Africa and issuing opinions on the tax implications of various domestic and cross-border corporate transactions.

Her clients include SABMiller / AB InBev, African Rainbow Minerals Ltd, Chevron Corporation, World Kinect Corporation, IMI Plc, Coronation Investment Management, Phillip Morris, Mondelez, Massmart, CIVH, WACO International, and Investec Asset Management.

Experience

Some of her experience includes:

  • tax counsel for the largest African brewery in various income tax and customs and excise disputes;
  • advising various multinational entities in the FMCG (food and beverage) and tobacco products sectors on the implementation of the African Continental Free Trade Agreement;
  • tax and customs and excise litigation counsel to several multinational mining ventures and energy traders in the context of various diesel refund, customs, and fuel excise disputes;
  • tax counsel advising one of Africa’s largest fiber-optic network operators in the design and implementation of a comprehensive employee incentive plan;
  • South African tax counsel advising Investec Asset Management on certain tax aspects of the unbundling and dual JSE and LSE listing of Ninety-One.

Julia regularly advises clients on a diverse range of issues, including:

  • managing income tax and indirect tax audits and related interactions with the South African Revenue Service (SARS).
  • the application of the GAAR and “substance over form doctrine” to various transaction structures.
  • the efficient structuring of cross-border transactions, particularly those involving the import and export of goods and services.

Awards

Shortlisted as semi-finalist for the Professional Services category in the TransUnion Rising Star Awards (2024).

AREA OF EXPERTISE

Qualifications

  • LLB degree from the University of Cape Town.
  • Postgraduate Diploma in Tax (awarded with Distinction) from the University of Cape Town.
  • PhD in Tax Law (specializing in Tax Administration) conferred by the University of Cape Town in July 2022, under the supervision of Judge Dennis Davis and Dr Tracy Gutuza.

INSIGHTS

Overview

Julia is a Partner in our Cape Town office Tax Practice. She has extensive experience in tax dispute resolution and has been involved in litigating and settling several large income tax and customs and excise disputes. Julia has a particular interest in the application of Constitutional and administrative law principles to tax administration and disputes, and has completed a doctorate in this field.

Julia also specializes in indirect tax and international trade, advising clients on the customs, excise and VAT implications of import and export transactions, tariff classifications, customs valuations, claiming of customs and excise duty refunds and drawbacks. Julia also advises clients on the implementation of multilateral trade instruments, particularly the South African Customs Union (SACU) Agreement and the African Continental Free Trade Area Agreement (AfCFTA).

Julia regularly advises on a wide range of corporate tax issues for both South African and multinational groups, including the establishment of a business presence in South Africa and issuing opinions on the tax implications of various domestic and cross-border corporate transactions.

Her clients include SABMiller / AB InBev, African Rainbow Minerals Ltd, Chevron Corporation, World Kinect Corporation, IMI Plc, Coronation Investment Management, Phillip Morris, Mondelez, Massmart, CIVH, WACO International, and Investec Asset Management.

Experience

Some of her experience includes:

  • tax counsel for the largest African brewery in various income tax and customs and excise disputes;
  • advising various multinational entities in the FMCG (food and beverage) and tobacco products sectors on the implementation of the African Continental Free Trade Agreement;
  • tax and customs and excise litigation counsel to several multinational mining ventures and energy traders in the context of various diesel refund, customs, and fuel excise disputes;
  • tax counsel advising one of Africa’s largest fiber-optic network operators in the design and implementation of a comprehensive employee incentive plan;
  • South African tax counsel advising Investec Asset Management on certain tax aspects of the unbundling and dual JSE and LSE listing of Ninety-One.

Julia regularly advises clients on a diverse range of issues, including:

  • managing income tax and indirect tax audits and related interactions with the South African Revenue Service (SARS).
  • the application of the GAAR and “substance over form doctrine” to various transaction structures.
  • the efficient structuring of cross-border transactions, particularly those involving the import and export of goods and services.

Awards

Shortlisted as semi-finalist for the Professional Services category in the TransUnion Rising Star Awards (2024).

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