March 31, 2017

Personeel nuusbrokkies

Personeel wat FODB verlaat: Christie Viola van ons Ceres kantoor verlaat ons diens vanaf 31 Maart 2017. Ons wens hom alle sterkte toe met sy nuwe […]
March 30, 2017

Interest free loans to directors

It is very often the case that a company extends an interest free or low interest loan to a director. This manifests either as a true […]
March 30, 2017

VAT consequences where agents are involved

A practical problem often encountered in the VAT context is when services or goods are supplied to and from VAT vendors via agents. (In this context, […]
March 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. […]
March 30, 2017

Assets held as security by SARS when a company is being liquidated

The KwaZulu-Natal High Court previously granted an application brought by Van der Merwe and others (acting as liquidators) requiring the Commissioner for the South African Revenue […]