July 27, 2021

What to look out for when submitting your vat invoice

All value-added tax (VAT) vendors that have gone through a VAT verification from the South African Revenue Service know how frustrating the delays on input VAT refunds can be […]
July 27, 2021

Primary residence exclusion: Things to look out for

The Eighth Schedule of the Income Tax Act, which deals with capital gain tax, allows for exclusion from liability on any gains realised on the sale by a taxpayer of […]
June 23, 2021

Is blockchain the future for transactions?

Unless you’re an avid fan of cryptocurrency and trading in Bitcoin or Ethereum, you’ll be forgiven for not having a clue about what blockchain is or […]
June 23, 2021

Error and Excusability in Condictio Indebiti

South African law makes provision for the fact that a person should, in principle, be entitled to institute an action for restitution where their estate was impoverished without justification. […]
June 23, 2021

The advantages and disadvantages of a virtual office

Let’s face it, in a post-pandemic world, the traditional office is in danger. Commuting hours to work just to go sit at a desk with, relatively speaking, a bunch of other strangers breathing the same air no […]
June 23, 2021

Can losses be distributed out of a trust?

On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt […]
May 14, 2021

Refunds and taxable income

It often happens that a person may receive remuneration and other similar amounts (for services rendered or to be rendered, or by virtue of employment or […]
May 14, 2021

Is it time for SARS to end arbitrary tax and VAT inquiries?

The Tax Administration Act provides for the audit and verification of taxpayers’ tax returns for all taxes administered by the Commissioner for the South African Revenue […]
May 14, 2021

The POPI Act is about more than just adding new rules

The right to privacy is enshrined in Section 14 of South Africa’s Constitution and we understand it to be a vital human right. It states: “Everyone has […]
May 14, 2021

Self-invoicing for VAT purposes

As a result of the specific nature of goods, it is common practice that certain recipients of goods and services “self-invoice” when they receive goods or services […]
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