x Bookmark Whether a receipt or an accrual is ‘capital’ or ‘revenue’ in nature, in calculating a taxpayer’s taxable income, is probably the most common issue that arises in income […]
Read morex Bookmark South Africa (SA) has a widely admired Constitution with a Bill of Rights that embeds human dignity and sets out minutely detailed protections for those arrested on criminal […]
Read morex Bookmark The South African law relating to the status of living annuities when spouses are divorcing is not entirely clear. Unfortunately, neither the legislature nor the courts have provided […]
Read morex Bookmark The Constitutional Court (CC) has delivered over 800 judgments since its inception; only four of the judgments delivered involved the application of a tax Act. In Metcash Trading […]
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