Tax judgement

Those with business interests in Botswana should take note of the following judgement.

Fewer options on share options

A recent ruling reveals how SARS views the matter of the exercising of company share options.

When is disposal not disposal?

Merely delivering grapes to a co-op is not ‘disposing’ of it. At this stage, the grower still owns the produce.

Put out that fire properly!

When it comes to resolving a dispute with SARS, ensure there is no room for later dissension.

Shares and capital gains tax

A recent case contains guidelines on penalties and interest under the Tax Administration Act – and how to lodge a successful objection.

Protecting offshore ‘income’

How to ensure that dividends from an offshore company are tax-free.

Capital asset vs revenue asset

Beware – changing your intention about the nature of an asset can cost you more tax.

A lucky escape for a VAT dodger

The taxpayer who didn’t pay his taxes yet got away with a reduced penalty.

Keep your information in the cloud!

Frustrated by the way SARS has treated you? Sadly, you’re not alone…

Farming income vs lease income

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

Conditional accruals

A recent Tax Court case makes for interesting reading for those dealing with Section 23F(2).

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.

How legal requirements have changed!

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

Gaining tax exemption

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

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?

About CGT exemptions

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

The employment incentive subsidy

Determining employee eligibility and calculating the requisite amount

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.

Attorney-client privilege, or not?

Here is yet another important case for practitioners dealing in tax disputes with the SA Revenue Service

About historical base costs

This important case will be helpful for any practitioner dealing in tax disputes with SARS.

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