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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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. […]