Varusha Moodaley
Varusha Moodaley is a Senior Associate in our Tax & Exchange Control practice. She specialises in value-added tax (VAT) in various industries including the financial services, mining and property industries.

About Varusha
About Varusha
Varusha began her legal career as a Candidate Attorney at Edward Nathan Sonnenbergs in 2009. She was admitted as an attorney and appointed as an Associate at ENS in 2011. She joined Cliffe Dekker Hofmeyr in 2017 as a Senior Associate.
Credentials
Credentials
Education
- Bachelor of Social Sciences, University of Cape Town
- LLB, University of Cape Town
- Admitted as an attorney of the High Court of South Africa: February 2011
- Advance course in Value-Added Tax (NQF level 8), University of South Africa
- Registered with the Legal Practice Council
Languages
Languages
- English
About Varusha
Varusha began her legal career as a Candidate Attorney at Edward Nathan Sonnenbergs in 2009. She was admitted as an attorney and appointed as an Associate at ENS in 2011. She joined Cliffe Dekker Hofmeyr in 2017 as a Senior Associate.
Credentials
Education
- Bachelor of Social Sciences, University of Cape Town
- LLB, University of Cape Town
- Admitted as an attorney of the High Court of South Africa: February 2011
- Advance course in Value-Added Tax (NQF level 8), University of South Africa
- Registered with the Legal Practice Council
Languages
- English
News

Rising rates, rising resilience: Navigating the VAT rate increase
With another value-added tax (VAT) rate increase on the horizon, businesses are once again required to navigate both the legal complexities and the operational challenges that come...

2024 Budget summary: VAT

Concept clarification: Zero-rated vs exempt supplies
β Confused? Confusion is good. Itβs an excellent place to learn something new from .β β Henna Inam Although seemingly simple, the value-added tax (VAT) concept of zero-rated supplies...

2023 Budget summary: VAT
Specific supplies in the short-term insurance industry.

VAT on the sale of mixed-use and partially tenanted buildings as going concerns: A recap
Subject to certain exemptions and exceptions, value-added tax (VAT) is levied at the standard rate of 15% on the supply of goods or services by a vendor in the course or furtherance...