Transfer of assets between spouses: What are the tax implications?
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
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
In line with the 2020 Budget Announcement, Government proposes to broaden the corporate income tax base by restricting the offset of the balance of assessed
Globalisering is ’n onvermybare nagevolg van ’n tegnologiese-gedrewe wêreld waar die beperkings van tyd en plek minder en minder begin saak maak. Dit wil voorkom
Tax practitioners have been inundated with queries from clients on the possible relief offered by the South African Revenue Service (“SARS”) on the possibility of
When it comes to the protection of personal information, there are two acts that govern businesses and those working with such information. The Protection of
