
Lydia Miller – Consultant
CA(SA) Mcom (Tax) LLB Admitted Advocate
Lydia Miller is an Associate at Nubis Tax, specialising in SARS dispute resolution. She is a qualified CA(SA), an admitted Advocate and holds an MCom in Taxation. This combination of accounting, legal and tax expertise is particularly valuable when interpreting legislation and identifying practical avenues for resolving complex disputes.
A significant part of her practice focuses on VAT disputes and refunds, voluntary disclosure applications, section 18A and tax-exemption processes, and urgent enforcement matters, including third-party appointments.
She also has a particular interest in long-standing or unresolved SARS matters, often referred to as “cold cases”. These include matters where a disputed assessment has remained unresolved or previous attempts to engage with SARS have stalled. She enjoys working through the documentation and applicable legislation to identify the narrow but effective route that can move a matter forward.
She is known for her clear communication and consistent follow-through. She keeps clients informed at every stage of the process, including during periods when there may be no material developments. She regards a matter as resolved only once it has been properly finalised.
Her path into tax dispute resolution developed naturally after she qualified as a CA(SA). Her combined accounting and legal background gives her a distinct perspective, and she enjoys using it to help clients resolve difficult SARS matters.