In a string of recent judgments dealing with the South African Revenue Service (Sars) appointing agents to collect outstanding tax debts, the case of Barnard Labuschagne Inc v SARS and […]
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By Robert Gad, Megan McCormack and Jo-Paula Roman In an opinion of the European Central Bank, the Banking Authority defined virtual currency (cryptocurrency) as ‘a digital representation of value that […]
Read moreBy Alan Lewis This article, will consider the legal basis on which the South African Revenue Service (Sars) may declare an objection to be invalid and identify the remedies, which […]
Read moreBy Barry Ger On 1 March 2015, a new Interest Withholding Tax (IWT) came into effect in South Africa. From that date, 15% of any interest paid to or for the […]
Read moreBy Barry Ger and Susan McCready The recent Supreme Court of Appeal (SCA) tax case of Commissioner for the South African Revenue Service v De Beers Consolidated Mines Ltd [2012] […]
Read moreBy Barry Ger Commissioner for the South African Revenue Service v Tradehold Ltd (SCA) (unreported case no 132/11, 8-5-2012) (Boruchowitz AJA) A tax case that was discussed in the 2011 […]
Read moreBy Francois Joubert and Maryke Ungerer Recent changes in tax law have brought good news for value added tax (VAT) vendors who purchase fixed property from non-vendors: A greater benefit […]
Read moreWhat the new 15% dividend tax means for small business owners By Nadia Dalvie and Barry Ger Many were surprised when Finance Minister Pravin Gordhan announced, on 22 February 2012, […]
Read moreBy Barry Ger They say that nothing in life is certain except death and taxes, but what about taxes that arise on death? Attorneys involved in estate planning will be […]
Read moreBy Barry Ger Since 1 October 2001 the sale of shares in a company held as capital assets may attract capital gains tax (CGT) if the proceeds from those shares […]
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