Afton Titus

Afton Titus is an Associate Professor in the Commercial Law Department. She graduated from UCT with Bachelor of Commerce and Bachelor of Laws degrees. After completing her articles and being admitted to the High Court as an attorney, notary and conveyancer, Afton then completed her Master of Commerce degree in Taxation from UCT while working as a tax practitioner.

Of her interest in South African tax law, Afton comments: “My attraction to tax law started with an appreciation of its sophisticated blending of law and calculations. I then fell in love with the poetic turns of phrase that characterise many of the pivotal judgments in South African tax law.” Afton also notes that she loves the fact that while some aspects of tax law change often, the fundamental principles of tax law always remain the same.

Afton was awarded her PhD from the Amsterdam Centre for Tax Law at the University of Amsterdam, with her thesis focused on designing corporate tax policies for the East African Community and its envisaged federation.

“From a South African tax law perspective,” says Afton, “I am particularly interested in the general anti-avoidance rule and the capital/revenue debate in income and expenditure. From an international tax perspective, I am interested in the anti-base erosion and profit-shifting initiatives being adopted internationally.”

Afton teaches at both undergraduate and postgraduate level, noting that: “Many people wrongly imagine tax law to be dry and boring. I enjoy bringing the tax cases to life before my class as I explain the background, context and continued relevance of the many cases that feature in tax law. Statutory interpretation is also a vital area in law that is often seen as boring. However, it has particular relevance to tax law, and I enjoy bringing the class’s attention to the sometimes ingenious arguments employed in this area of law to persuade a court to read legislation in the manner argued.”

Afton is also part of the core team at the UCT Tax Unit for Fiscal Research, in partnership with the International Bureau for Financial Documentation (IBFD). The Unit offers postgraduate programmes in South African Tax Law, and also in International Tax Law. The Masters-level courses provide students with deep expertise in the design of the tax system in South Africa and how it relates internationally to other countries.