Donations tax is payable on the total value of property disposed of, whether directly or indirectly, by a resident by means of a donation. […]
Read moreBy Dr Fareed Moosa Tax courts are created by s 116(1) of the Tax Administration Act 28 of 2011 (TAA). As such, by virtue of s 166(e) of the Constitution, […]
Read moreBy Pranith Mehta Front-end fees are not defined in the Income Tax Act 58 of 1962 (the Act), however, it is ordinarily construed as a fee payable to the lender […]
Read moreBy Regomoditswe Confort Marakalla This article discusses the law relating to the taxation of a bill of costs. In particular, it reflects on whether or not a successful party’s claim […]
Read moreBy Alan Lewis In the recent matter of Mr A and XYZ CC v The Commissioner of the South African Revenue Service (KZD) (unreported case no IT13725 and VAT1426, and […]
Read moreBy Alan Lewis This article will consider the provisions of the Tax Administration Act 28 of 2011 (the Act), regarding the levying of penalties, due to a vendor’s failure to […]
Read moreCommissioner, South African Revenue Service v Marshall NO and Others 2017 (1) SA 114 (SCA) By Pallans Vuma Value Added Tax (VAT) is a form of tax that is incurred […]
Read moreBy Robert Gad and Alexa Muller During February National Treasury announced a Special Voluntary Disclosure Programme (the SVDP), which is to apply for a limited window period from 1 October […]
Read moreBy Albertus Marais Attorneys are often requested to assist with corporate restructures. A multitude of considerations then arise, specifically those linked to company law (including the necessary company secretarial work […]
Read moreBy Tafadzwa Brian Mukwende Current developments in the South African Value Added Tax (VAT) regime consist of new digital tax reforms in comport with the principle of fiscal neutrality. Application […]
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