South Africa

27 Somerset Road

Green Point

Cape Town, ZA 7708

South Africa

Tel: +27 214275480

Email: lbarlow@deloitte.co.za

Website: www.deloitte.com

Luke Barlow has been with Deloitte South Africa for 28 years, of which 23 have been as a partner. He focuses on corporate tax and is the partner in charge of the Cape Town tax division. He served as a member of the Deloitte South Africa board from 1998 to 2004.

He services primarily the mining and financial services industries. Luke has extensive experience in corporate restructures and re-organisations. He specialises in corporate taxation and, in particular, mergers and acquisitions, tax structuring advice and tax controversy services.

His clients include a number of large multinational corporations involved in financial services and mining.

Luke studied at the University of Cape Town where he graduated with degrees in taxation, accounting and law. He is a South Africa chartered accountant and is an advocate of the High Court.

The Woodlands

20 Woodlands Drive

Woodmead

Johannesburg, ZA 2052

South Africa

Tel: +27 112098491

Email: patricwilliams@deloitte.co.za

Website: www.deloitte.com

Patricia is a chartered accountant (SA) and admitted attorney of the High Court of South Africa, with a postgraduate diploma in tax. She holds qualifications including CFA exams (levels 1 to 3) and an executive MBA (cum laude). She has 17 years' work experience and now holds the role of head of tax dispute resolution and controversy management at Deloitte South Africa.

Patricia has previously specialised in financial services industry taxation, M&A taxation, and international tax, before moving to tax dispute resolution approximately six years ago, where she deals with the full spectrum of taxes.

Apart from Big 4 accounting firm experience in tax, Patricia has nine years' experience at one of the Big 5 law firms in tax in South Africa, where she headed the tax dispute resolution team, and has previously worked at the South African Revenue Service (SARS) in a specialist audit team. This, together with Patricia's frequent interactions with SARS in the dispute area, leads to a broad understanding of the various sides of the tax profession in South Africa.

Patricia is primarily involved in negotiations during alternative dispute resolution (ADR) meetings with SARS, other settlement negotiations, tax litigation support, and advising in relation to agreements with SARS (extension of prescription, settlement, voluntary disclosure programme and other agreements). In this respect, Patricia has attended more than 100 ADR meetings and other negotiations on behalf of clients, across all tax types.

A secondary focus is the application and remittance of penalties and interest in terms of the Tax Administration Act and other tax Acts.

Patricia also assists with SARS queries and audits, responding to letters of audit findings, objections, appeals, and contentious tax opinions, providing legal and tax technical arguments and potential alternatives.