September 20, 2022
September 20, 2022
Telephonic audits are on the rise “A Soothsayer bids you beware the ides of March”. These famous Shakespearean words forewarning the misfortune of Roman emperor Julius […]
May 10, 2022
May 10, 2022
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
May 10, 2022
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
May 10, 2022
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 […]
March 23, 2022
March 23, 2022
In 2013, the South African government introduced the Domestic Treasury Management Company (DTMC) regime to allow South African companies that are registered with the Financial Surveillance Department […]
March 23, 2022
March 23, 2022
Motor dealers may in certain instances pay an amount to a customer for a second-hand vehicle over the generally accepted trade-in market value reflected in the […]
August 24, 2021
August 24, 2021
Barter transactions are commonplace in today’s commercial environment. Parties exchange goods or services without a cash transaction underpinning it. The question is, “What happens when I sell the asset […]
May 3, 2021
May 3, 2021
As the traditional winter hunting season approaches and South African borders are (somewhat) more open after the stricter COVID-19 lockdown, it is important revisit the Value-Added Tax (VAT) impact […]
March 19, 2021
March 19, 2021
Companies are often faced with the dilemma where employees are employed in one group entity, but another group entity pays the salaries of those employees. This […]