BA LLB (Wits)
H Dip Tax (Wits)

Michael is one of the most senior partners in the firm and has wide ranging experience from representing foreign and local banks, insurance companies, pension funds and unit trusts, parastatal entities, computer companies, service companies, industrial and chemical manufacturing companies, pharmaceutical companies, distributors, engineering and construction companies. The fields in which his practice has been focussed from time to time include mergers and acquisitions, competition law, banking, insurance and financial services, property unit trusts, institutional property investment and development, joint ventures, project finance, intellectual property, tax, engineering and construction.

As lead attorney, Michael handled the disinvestment of Hewlett Packard from South Africa and its subsequent re-entry, by acquisition from Siltek. He was also lead attorney for the re-entry of IBM into South Africa by means of the staged acquisition of shares in the listed South African IBM company. Other experience includes restructuring of the French controlled AGF Insurance companies in South Africa and the Absa Bank group of insurance companies. He represented The Bank of New York in the establishment of its global custody arrangements in South Africa. He represented one of the main shareholders in connection with the official enquiry into the collapse of AA Mutual Insurance Association, one of the largest short term insurer’s in South Africa at that time. He handled the acquisition of the interest of BHP Holdings (International) Inc. in BHP Minerals Mali, Inc. for Randgold Resources (Holdings) Limited and the sale by Tiger Oats Limited of the entire issued share capital of Logos Pharmaceuticals (Proprietary) Limited to Merck & Co. Inc. For many years he represented the trustee of nearly all property unit trust companies in South Africa. He also assisted Sentrachem for many years with joint ventures and a variety of commercial agreements for the building of plant and the manufacture and distribution of chemicals. He negotiated and prepared all of the agreements for the strategic underground storage of crude oil in South Africa. He represented UCAR Carbon, a US corporation in its acquisition of 50% of the share capital of EMSA from Samancor. He also handled 3 schemes of arrangement for the merger of 4 gold mining companies, Kloof, Libanon and Venterspost in the Gold Fields Group.

+27 11 669-9329
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B Com LLB LLM (Tax) H Dip Co Law (Wits)
H Dip Int. Tax (Rau)

Barry Garven joined Bowman Gilfillan in 2008. Barry practices in the firm’s Corporate Department and specialises in tax.

Prior to joining Bowman Gilfillan, Barry worked for approximately eight years in the corporate and international tax departments at Deloitte & Touche. Barry’s interests include all aspects of corporate and international tax as well as tax litigation. On behalf of clients, Barry has been involved in the successful resolution of a number of tax disputes with SARS. He also has experience in various types of corporate restructurings, employee incentive schemes and has provided tax advice in respect of BEE and other commercial transactions. Barry has also advised foreign clients in establishing their businesses operations in South Africa as well as advising South African clients on the tax consequences of expanding their businesses outside of South Africa.

+27 11 669-9323
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B Comm LLB (Natal)
H Dip Tax (RAU)

Alan has been a director of the firm since 1999. He specialises in tax law and general corporate law, and currently manages the tax practice area.

Alan is a member of the IBA, has attended the past 6 IBA conferences and has spoken at 3 of them, and has previously served on various committees of the tax section of the IBA.

He is listed in Chambers Global 2007 as a leading individual in the tax practice area in South Africa. Alan has advised in many high profile black economic empowerment transactions and has extensive experience in this field, particularly in the broad based elements of these transactions.

Recent major transactions that Alan has advised on include the unbundling by Barloworld Limited of its stake in PPC (value R18bn), the unbundling by Tongaat Hulett of its stake in Hulamin and empowerment transactions in both Tongaat Hulett and Hulamin, the disposal by Barrick Gold of its shares in South Deep to Goldfields (value R13bn) and the disposal by
Standard Bank of its stake in Stanlib to Liberty (value R2.5bn). Alan advised on the black economic empowerment transactions undertaken by Standard Bank, Deutsche Bank, Merrill Lynch, EDS, Unisys, Marsh, Murray & Roberts, Mvelaphanda Group and Alcatel. He has also acted for Standard Bank, Barclays Capital and Dresdner Kleinwort in debt capital market transactions. His regular clients include Citibank, Morgan Stanley, Merrill Lynch, IBM, Goldman Sachs and PPC.

Alan is a key relationship partner for the firm in regard to its relationships with Standard Bank, IBM, EDS, Unisys, Barrick Gold, Morgan Stanley, Barloworld, Intel and Marsh.

+27 11 669-9348
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BA, LLB (Rhodes)
LLM (Tax) (Wits)

Mogola Makola is a director in the corporate department as a member of the tax practice area, where she specialises in domestic and international tax, with a specific interest in transactions involving derivatives. She joined Bowman Gilfillan in 2001 as a candidate attorney and was admitted as an attorney in 2003. She holds a BA and LLB degree from Rhodes University and a LLM (Tax) degree from the University of the Witwatersrand.

In her work, she has advised some of South Africa’s big banks and has also advised some of the international banks. Some of the major transactions that Mogola has advised on include: the disposal by Barrick Gold Corporation of its shares in South Deep to Goldfields (value R13bn), advising HSBC on the tax structuring of offshore investments by South African residents, advising Morgan Stanley in relation to the structuring of a derivative trade involving South Africa counterparties (value R1,5bn), advising the Public Investment Corporation in relation to its investment in a private equity fund, advising various foreign clients with respect to their securities lending transaction and the broad based BEE ownership transaction by Mvelaphanda Group in with certain BEE trusts.

+27 11 669-9398
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BA and LLB from Wits, H Dip Company Law (Wits), H Dip Tax (RAU),Diploma in Investment Analysis and Portfolio Management (Unisa)

Anne did her articles at Werksmans (1988 – 1989) in Johannesburg and then practiced there as an attorney until she moved to Cape Town in 1993. After a year of lecturing at UWC, she joined Sonnenberg Hoffman and Galombik and became a partner in the commercial department in 1996. In 1997 she moved back to Johannesburg and joined the corporate finance department at RMB. Her job covered all aspects of M&A, particularly BEE transactions. The last transaction she worked on before leaving RMB was the Caltex empowerment deal, which was finalised at the end of 2002. Early in 2003, along with two of her RMB colleagues, she set up a boutique advisory business, Piton Capital, advising companies and black entrepreneurs on the design, financing and implementation of BEE transactions. She joined Bowman Gilfillan in June 2005 as a partner in the Cape Town corporate department.

+27 21 480 7860
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BA LLB (RAU)
H. Dip International Tax (RAU)
H. Dip Tax (Rand)

Betsie Strydom is a partner in Bowman Gilfillan’s Corporate Department and specialises in tax.

Her practice consists of advising local and international clients on the tax aspects of mergers and acquisitions and commercial transactions. She has an interest in domestic and international tax, commercial law and trusts and regularly represents clients in tax disputes with SARS. Betsie has been involved in a number of BEE projects. She advised ARMI on the Avmin and Sanlam transactions referred to on the web site. In 2004 she was appointed by the Law Society of SA (Legal and Education Development) to offer distance education to attorneys on aspects of tax law.
Practice Focus
• Domestic tax (all aspects)
• Transaction taxes
• Double Taxation Agreements
• International Tax
• BEE Transactions

+27 11 669-9396
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BCom (University of Stellenbosch)
LLB (cum laude) (UNISA)
HDip(Tax) (University of Cape Town)

Aneria advises on all aspects of domestic and international tax, including inbound and outbound expatriates, cross-border expansion into or from South Africa, advising South African and international clients on trading with and investment in other African countries, cross-border financing, corporate restructuring, the structuring of private equity funds, employee incentive schemes and exchange control.

Prior to joining Bowman Gilfillan in March 2007, she worked at ENS, first in the insurance litigation department and then in the international tax department, specialising in employees' tax and cross-border secondments.

Her litigation experience serves as valuable background when representing clients in disputes with SARS. She is currently completing a LLM in International Trade Law through the University of Stellenbosch.

+27 21 480-7936
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B.Com and LL.B (Wits)
LLM (London School of Economics)
H Dip Tax (Wits)

Michael Adcock has been a partner of Bowman Gilfillan Inc. since 1970. He was Chairman of the firm from August 1992 to February 2004, and is one of the most senior partners in the firm. Michael is currently a member of the firm’s Executive Committee, a director of The Arbitration Foundation of Southern Africa, a member of The International Bar Association, a member of the American Bar Association and The Law Society of the Northern Provinces.

Michael specialises in corporate and income tax law and has considerable experience in international transactions. His expertise covers acquisitions, mergers and takeovers, corporate structuring, corporate governance and stock exchange matters. He was the lead attorney in advising the successful party in the first hostile takeover bid in South Africa, the unbundling of Barlow Rand Limited and the merger of leading financial institutions. More recently he was involved in the acquisition by Barloworld Limited of Avis and is currently assisting clients in structuring black empowerment investments. He has represented a wide range of foreign and local clients, including industrial companies, banks, insurance companies, pension funds, mining companies, computer and engineering companies.

Mr. Adcock has lectured on company law and taxation at the University of the Witwatersrand and has participated as a lecturer in the Continuing Legal Education program of The Association of Law Societies of the Republic of South Africa.
Practice Focus
• Corporate
• Corporate Finance
• International & S.A. Income Tax
• Mergers & Acquisitions
• Corporate Governance
• Banking

+27 11 669-9300
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BA LLB - Stellenbosch University
LLM – Stellenbosch/Munich – thesis on international tax
HDIP Tax Law - University of Witwatersrand – thesis on transfer pricing
Member of the South African Fiscal Association

Advising on a wide spectrum of tax law, including international tax, with special emphasis on cross border mergers and acquisitions, financing, transfer pricing, exchange control and expatriate secondments; local corporate tax, including advising on the tax efficient structuring of mergers and acquisitions, the structuring of private equity funds, tax efficient financing structures, tax efficient share schemes, etc.
Advising on the exchange control consequences of cross border transactions remains an important aspect of Wally’s activities.
Furthermore, Wally advises on the tax and exchange control implications of investing in or trading with other African countries.

22 years in the field of tax and finance, including working in Australia (as senior tax manager with Coopers & Lybrand); 12 years with Arthur Andersen South Africa - leading the International Tax Team of 28 professionals – Andersen Worldwide partner; joined SHG in September 2002 with 17 members of his Andersen team. Joined BG in November 2006.

+27 21 480 7935
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