Theo Mbense

Theo Mbense is an Associate at ENS in the Tax practice, focusing on Tax Law. He specialises in value-added tax (VAT), with a particular focus on advising private sector clients on legislative interpretation and developing solutions for complex VAT matters.

His experience spans a range of industries including mining, communications and financial services, and covers issues such as the interpretation of zero-rated supplies and the VAT implications of cross-border transactions.

His experience includes advising on dispute resolution involving the preservation of taxpayer assets. He has also been involved in Customs and Excise litigation in the petroleum and gas, alcoholic beverage and manufacturing sectors. In addition, he has advised clients on liquidation and sequestration proceedings related to tax debts, participated in transfer pricing litigation, and been involved in VAT ruling applications. He has also participated in litigation before the Constitutional Court and Supreme Court of Appeal concerning the constitutionality of provisions in the tax acts.

He holds a BCom Law from The Independent Institution of Education’s (IIE) Varsity College and an LLB from the University of Pretoria, and is admitted as an attorney of the High Court of South Africa.