March 27, 2019
March 27, 2019
Sufficient cash flows to enable a business to function at optimal levels during a financial cycle is paramount. Whether you have a seasonal business, are anticipating […]
July 16, 2018
July 16, 2018
SARS Practice Note 31.2 (PN31.2) provides for a person to be able to deduct interest paid, even where that person is not a moneylender or doesn’t […]
May 14, 2018
May 14, 2018
There is a number of techniques that taxpayers use to reduce their capital gains tax (CGT) exposure on long-term share investments. A common practice is to […]
February 22, 2018
February 22, 2018
On 21 February 2018, Finance Minister Malusi Gigaba delivered his 2018 Budget Speech. Hereby a summary of the most significant proposals for the 2018/2019 Budget as […]
February 20, 2018
February 20, 2018
Here are three things which small business owners should consider implementing to improve their chances for long-term success. 1.Do Not aim to match or beat prices […]
September 19, 2017
September 19, 2017
Where one company previously sought to dispose of its shares in another company, it was able to do so without incurring an exposure for capital gains […]
September 19, 2017
September 19, 2017
Payroll is typically the number one concern for many small business owners worried about getting it right. But it needn’t be difficult – here are 5 […]
August 15, 2017
August 15, 2017
We previously reported on the introduction of section 7C of the Income Tax Act, 58 of 1962. In terms of this targeted anti-avoidance provision, National Treasury […]
April 19, 2017
April 19, 2017
In a bid to encourage financial support for entrepreneurs (or so-called ‘angel investing’), National Treasury introduced section 12J of the Income Tax Act, 58 of 1962. […]