Theo Mbense is an Associate at ENS in the Tax practice. 

Theo specializes in value-added tax (VAT), with a particular focus on advising private sector clients on legislative interpretation and developing solutions for complex VAT matters. Theo’s experience spans a range of industries, including mining, communications, financial services, and covers issues such as the interpretation on zero-rated supplies and the VAT implications of cross-border transactions.

His experience includes advising on dispute resolution involving the preservation of taxpayer assets. He has also been involved in Customs and Excise litigation in the petroleum and gas, alcoholic beverage, and manufacturing sectors. In addition, Theo has advised clients on liquidation and sequestration proceedings related to tax debts, participated in transfer pricing litigation, and has been involved in VAT ruling applications. He has also participated in litigation before the Constitutional Court and SCA, concerning the constitutionality of provisions in the tax acts.