Hogan Lovells role in the Makwakwa investigation 2017/11/15, 11)39 AM

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Hogan Lovells' role in the

Makwakwa investigation
3 November 2017 Hogan Lovells was instructed by South African
South Africa Revenue Services (SARS) in October 2016 to
conduct an independent investigation into
allegations against Mr Jonas Makwakwa and
Contact Ms Kelly Ann Elskie. This was in response to a
Contact

report by the Financial Intelligence Centre

Share (FIC), which identified various financial
transactions involving Makwakwa and Elskie,
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which the FIC deemed to be suspicious or

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unusual.
Jabulile Nhlapo
Brand, Marketing and
The scope of the investigation conducted by Hogan
Communications Manager
Lovells was limited to identifying whether any
+27 11 523 6123
misconduct had been committed by Makwakwa and
Elskie as employees of SARS. It did not seek to directly
investigate the financial transactions identified by the

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Hogan Lovells role in the Makwakwa investigation 2017/11/15, 11)39 AM

FIC. We understand that all criminal related allegations

arising from the FIC report were referred to the relevant
authorities for investigation.
As a result of that independent investigation, Hogan
Lovells produced a report which contained
recommendations for the management of SARS. One of
those recommendations was that disciplinary action
should be taken against Makwakwa for non-disclosure of
external interests. No action was recommended against
Elskie. SARS subsequently followed its own internal
disciplinary procedures which included charges relating
to Makwakwa's breach of his suspension conditions and
the failure to disclose. A hearing was convened and
chaired by an independent senior counsel, Advocate
Terry Motau SC. The findings of that internal enquiry
acquitted Makwakwa of all charges.

Contacts

Lavery Modise
Chair Hogan
Lovells South
Africa

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Hogan Lovells role in the Makwakwa investigation 2017/11/15, 11)39 AM

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