Employee share schemes: Spur restaurants suffer a blow
In October 2021, the Supreme Court of Appeal (SCA) handed down judgment upholding the Commissioner for the South African Revenue Service’s appeal against an earlier
In October 2021, the Supreme Court of Appeal (SCA) handed down judgment upholding the Commissioner for the South African Revenue Service’s appeal against an earlier
Property ownership is no small feat. It is one of the most reliable forms of investment and one of the biggest items that most people
Unlike “conventional trusts” that are taxed at a flat tax rate, a special trust is taxed on the same sliding scale applicable to natural persons.
Business sustainability: Greener, cleaner, cheaper As the risks of climate change become more intense and prevalent in today’s world, businesses are feeling the pressure to
Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their
The Wills Act sets out the requirements for a valid Last Will and Testament. For a will to be valid, it must be signed and
A taxpayer who is aggrieved by an assessment or decision of SARS against that taxpayer has the right to dispute that assessment or decision. If
While the possibility of a global pandemic was always at the back of our minds, its emergence still managed to catch us off-guard and wreaked
Die gesegde lui, daar is net twee dinge in die lewe wat seker is: die dood en belasting. Die twee loop dikwels hand-aan-hand en beide
Employees often consider to immediately terminate their employment relationship due to a new opportunity arising or to avoid responsibility when faced with disciplinary procedures. Employment relationships are governed