Business - Tax advice
Peter O' Halloran Peter O' Halloran

Is a lawyer admitted to practice in South Africa and Botswana. He is also the tax partner at BDO Gaborone.

Farming income vs lease income

A recent decision of the High Court of the Western Cape will be of interest to plantation farmers.
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Conditional accruals

A recent Tax Court case makes for interesting reading for those dealing with Section 23F(2).
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Mark Shuttleworth's winning case could interest farmers

SA’s Internet pioneer and astronaut has won a case that will interest farmers with overseas dealings.
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How legal requirements have changed!

SA’s legal requirements make it tougher than ever to start a business. How different from 130 years ago.
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Gaining tax exemption

A recent Tax Court ruling makes for interesting reading when it comes to tax exemption and ‘public benefit organisations’.
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Taking hold of your tax

South Africans receive little in return for the taxes they pay. What can be done to remedy this unsatisfactory state of affairs?
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About CGT exemptions

Antiques, classic cars and other ‘collectibles’ increase in value, but need not attract capital gains tax.
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The employment incentive subsidy

Determining employee eligibility and calculating the requisite amount
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Don't pay for SARS ignorance

Negligence, apathy – and a lesson in proper conduct for all taxpayers.
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Every taxpayer needs the services of a registered tax practitioner

In tax matters, many cases heard in the High Court or Appeal Court are decided by means of majority judgements.
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