Taxation


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July 26, 2023

Renewable energy tax incentives

Government is encouraging investment in renewable energy but as always, there are caveats. While this year’s Budget was largely devoid of surprises, Finance Minister Enoch Godongwana […]
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November 11, 2022

Tax compliance lives beyond death

I started my first job back in September 1987 at the tender age of 18, and approximately nine months later I received my very first income […]
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October 17, 2022

How you can protect your assets from predators – including SARS

Trusts have received a lot of bad press over the past few years, what with SARS taking a dim view of the use of trusts as […]
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September 20, 2022

Ceasing tax residency: changes on the horizon for interest and capital gains

Section 9H of the Income Tax Act provides that a natural person’s year of assessment is deemed to have ended on the date immediately before the […]
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August 18, 2022

The effect of past transactions on the sale of a business

The sale of a business is often a complex venture and requires consideration of various facts in examining the financial reality behind the sale. From the […]
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July 21, 2022

Section 42: Asset-for-share transactions

It is often the case that South African tax resident shareholders wish to reorganise their South African group of companies, for a multitude of commercial reasons, […]
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May 13, 2021

Can losses be distributed out of a trust?

On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt with […]
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