In October 2021, the Supreme Court of Appeal (SCA) handed down judgment upholding the Commissioner for the South African Revenue Service’s appeal against an earlier decision […]
When an individual ceases to be a South African tax resident prior to retirement from a South African retirement fund and becomes tax resident of another […]
Expenditure prescribed by SARS and which is necessarily incurred and paid for by a taxpayer due to a physical impairment or disability is a qualifying medical […]
In today’s dynamic business environment, the need to adapt and keep up with client demands, changing market conditions, technology innovation, and increased globalisation, makes it imperative […]
Many people who own business face a frustrating fate every year when the tax man comes a-knocking, as a large portion of their profit is taxed by the […]
While employers cannot force their employees to be vaccinated, there are various grounds for dismissing employees who object, provided that the employer has conducted a thorough risk assessment to determine the need for vaccination. […]
Since the POPI Act was introduced, many businesses have taken the time and effort to implement a POPI strategy that complies with the Act’s basic requirements. But for […]
In line with the 2020 Budget Announcement, Government proposes to broaden the corporate income tax base by restricting the offset of the balance of assessed losses […]
With effect from 1 March 2016, and in terms of paragraph 2(l) of the Seventh Schedule to the Income Tax Act, all employer contributions to a retirement fund on […]