June 22, 2022

How a data-driven culture can transform your business

In today’s digital era, data has become an essential resource for businesses to grow and thrive in a competitive market. But not all companies are taking […]
June 22, 2022

The employer’s responsibility in workplace harassment

This article will briefly discuss the common law option available to employees who are exposed to a form of discrimination in the workplace, specifically sexual harassment […]
May 10, 2022

Understanding VAT when temporarily leasing property

The VAT Act makes provision for the supply of residential fixed property by a VAT vendor (being a property developer) to be subject to VAT at […]
May 10, 2022

Is your disclosure “voluntary”?

In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before […]
May 10, 2022

PAYE and non-residents

Employment income is generally taxed where the services are physically exercised. The place of contract conclusion, where the employer is based and where the remuneration is […]
May 10, 2022

Employee share incentive schemes

Employer companies generally implement employee share incentive schemes to retain and incentivise their employees by enabling the latter to receive indirect benefits from the appreciation in […]
April 13, 2022

More time to benefit from the learnership tax incentive

The Learnership Tax Incentive, which was introduced in the Income Tax Act on 1 October 2001, is a program that supports skills intensity through the tax […]
April 13, 2022

Do actions speak louder than words in the business world?

It’s one thing to claim your company is customer-orientated, but talk can be cheap regarding what matters most to your business. The businesses that serve their […]
April 13, 2022

Are civil judgments susceptible to rescission?

On 11 March 2022, the Constitutional Court (CC) of South Africa granted leave to appeal and set aside an order from the High Court of South […]
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