June 26, 2020

Tax procedures during liquidations

In CSARS v Pieters and others, the Supreme Court of Appeal (SCA) was tasked with deciding whether liquidators were required to withhold employees’ tax from payments made […]
June 26, 2020

Can a third party collect my taxes?

In SIP Project Managers (Pty) Ltd v CSARS (29 April 2020), the Gauteng Division of the High Court ruled against SARS on the appointment of a third-party (Standard […]
June 26, 2020

A single supply of services: which VAT rate applies?

On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
May 6, 2020

Exchange gains and losses: Telkom loses court battle

The Supreme Court of Appeal (“SCA”) delivered judgement on 25 March 2020 in a matter that primarily deals with gains or losses caused by foreign exchange […]
May 6, 2020

What Can A Financial Advisor Do for You?

It’s not to say you spend finances irresponsibly, but having a reputable financial advisor comes in handy. Depending on your financial needs, your advisor may be […]
May 6, 2020

Tax law for employer transport services

In terms of the Tax Administration Act, the South African Revenue Service (“SARS”) can issue Binding General Rulings (“BGR”) on matters of general interest or importance […]
May 6, 2020

Identifying the difference between donations and payments

BPR 338 deals with the tax treatment of payments made to a Public Benefit Organisation (PBO) at a fundraising event, under section 30 of the Income […]
April 20, 2020

The give and take of share transfers

Many business transactions are concluded in terms of section 42 of the Income Tax Act. The section essentially allows a transfer of an asset by a […]
April 20, 2020

The Costs of Transferring Retirement Funds

Binding Class Rulings (BCR) are issued in response to applications by a specific class of taxpayers (usually persons that will have the same tax consequences apply […]
April 20, 2020

Tax relief amid COVID-19

While South Africa is currently in a state of lockdown during which a significant number of businesses have had to cease operations, some relief from a […]
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