May 22, 2017

TAX ON PENSION FUNDS AND DIVORCES

It is an unfortunate reality that marriages may after many years end up in divorce. When this happens the parties either have to agree on how […]
May 16, 2017

NON-EXECUTIVE DIRECTORS – HAVE YOU REGISTERED FOR VAT?

SARS recently published two Binding General Rulings (number 40 and 41) that have put the tax treatment of non-executive director’s fees to bed, which will come […]
April 12, 2017

FINANCIAL ASSISTANCE TO DIRECTORS

A company lending money to its directors may not be as simple a process as it may initially appear to be – not even in the […]
April 12, 2017

GETTING STRAIGHT TO THE DISEASE POINT

Dread disease or critical illness cover can possibly be the most misunderstood of all insurance products. This is partly because people believe their medical aid and […]
April 12, 2017

WHAT IS THE COST OF MY ESTATE DUTY?

In terms of the stipulations of section 4 of the Estate Duty Act No 45 of 1955 certain deductions from the value of an estate are […]
April 12, 2017

TAX IMPLICATIONS OF INTERNATIONAL BRANCHES

Irrespective of whether a South African company is expanding its business offshore, or whether international businesses set up shop in South Africa, companies trading internationally are […]
March 27, 2017

SARS RELEASES NEW RULING ON DOCUMENTARY REQUIREMENTS FOR VAT PURPOSES

In February 2015 the South Atlantic Jazz Festival (Pty) Ltd successfully appealed a judgment of the Tax Court to the Full Bench of the Western Cape […]
March 27, 2017

MIND THE DISABILITY GAP

A huge shortfall exists amongst South African consumers not only between the higher amount of life cover consumers have compared to much needed disability cover, which […]
March 27, 2017

THE TAXATION OF PARTNERSHIPS

In terms of South African law natural persons (individuals) and legal persons all enjoy legal personality: in other words, both groups represent “persons” capable of e.g. […]
March 27, 2017

WHAT IS THE COST OF MY ESTATE DUTY?

In terms of the stipulations of section 4 of the Estate Duty Act No 45 of 1955 certain deductions from the value of an estate are […]