DTVTAuditors

September 12, 2016

Red flags (part 2): Non-financial reasons why small businesses fail

Small businesses usually fail due to a combination of financial and non-financial reasons. The good news is that these risks can be addressed before they become […]
September 12, 2016

Business ethics

There is a misconception that if a business complies with all legal requirements, it also has good business ethics. However, legal compliance does not automatically equate […]
August 15, 2016

Proposed amendment to the taxation of trusts

National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led […]
August 15, 2016

Financial assistance and the Companies Act

One of the more significant changes that the “new” Companies Act, 71 of 2008, brought about was that a company may now provide financial assistance to […]
August 15, 2016

Salary sacrifice schemes: Latest judgment by the supreme court of appeal

Salary sacrifice schemes are popular in practice. Typically, they involve employers paying a decreased salary to their employees, with an added fringe benefit to make up […]
August 15, 2016

Red flags: Financial reasons why small businesses fail

Many people dream of starting their own business. Few of the dreamers get as far as actually starting a business. Even fewer of the businesses survive […]
July 14, 2016

The Companies Act’s solvency and liquidity test

The solvency and liquidity test in section 4 of the Companies Act, 71 of 2008, presents arguably one of the most important requirements of that Act. […]
July 14, 2016

The role of the Tax Ombud

The Office of the Tax Ombud was established by the Tax Administration Act, 28 of 2011. In particular, sections 15 to 21 of that Act set […]
July 14, 2016

Should a domestic worker get a Christmas bonus?

Doris, a domestic worker, demands a Christmas bonus from her employer in the amount of R1 000. She has not yet been employed for longer than a […]
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