January 30, 2017

VAT and common law theft

A recent decision has created some interest in whether the taxpayers failing to pay over the correct amounts of VAT can be charged – in addition […]
January 30, 2017

Finansiële bystand aan direkteure

Die leen van geld deur ‘n maatskappy aan sy direkteure mag nie so ‘n eenvoudige  proses wees as wat dit aanvanklik voorkom nie – selfs nie […]
January 30, 2017

The taxation of partnerships

In terms of South African law natural persons (individuals) and legal persons all enjoy legal personality: in other words, both groups represent “persons” capable of e.g. […]
January 30, 2017

Die belangrikheid van die onafhanklike trustee

‘n Welbekende hofsaak, Land Bank of South Africa vs JL Parker and Two Others (die Parker-saak) het die vereistes vir die benoeming van onafhanklike trustees onherroeplik […]