July 6, 2020

Does your home office qualify you for a tax deduction?

As the old adage goes, change is as good as a holiday. But the way that the novel coronavirus has shaken up the world we live […]
June 8, 2020

Can a third party collect my taxes?

In SIP Project Managers (Pty) Ltd v CSARS (29 April 2020), the Gauteng Division of the High Court ruled against SARS on the appointment of a third-party (Standard […]
June 8, 2020

Understanding liquidations and tax deductions

In CSARS v Pieters and others, the Supreme Court of Appeal (SCA) was tasked with deciding whether liquidators were required to withhold employees’ tax from payments made […]
April 19, 2020

Capital Gains Tax on Death

Section 9HA of the Income Tax Act deals with deemed disposals by a deceased person. This section of the Act often causes some confusion, especially where […]
March 10, 2020

Additional tax considerations

The distinction between amounts received of a capital nature as opposed to a revenue (or income) nature is essential for income tax purposes. Non-capital amounts received, […]
September 27, 2019

Share incentives – The finer details

Companies, particularly listed companies, offer employees so-called share options (also referred to as share incentive schemes or employee share ownership plans (ESOPs)) as a form of […]
September 27, 2019

The different VAT supplies

There are a few instances where VAT is not charged at the standard rate of 15%. In the following article, we distinguished between the different supplies […]
August 27, 2019

Requesting Income Tax numbers from job seekers

Dear Employer It has come to our attention that job seekers are being asked for their Income Tax Reference Numbers in order to be considered for […]
August 27, 2019

SARS dispute: What are the reasons?

Generally, disputes with the South African Revenue Service (SARS) are the result of an assessment which has been issued by SARS to a taxpayer. An assessment […]