November 19, 2021
November 19, 2021
Categories
Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their lifetimes. […]
November 19, 2021
November 19, 2021
Categories
Property ownership is no small feat. It is one of the most reliable forms of investment and one of the biggest items that most people have […]
November 19, 2021
November 19, 2021
Categories
Unlike “conventional trusts” that are taxed at a flat tax rate, a special trust is taxed on the same sliding scale applicable to natural persons. The […]
November 19, 2021
November 19, 2021
Categories
Purchasing a new home is undoubtedly an exciting decision, but it is also an extremely emotional one. A home is where family traditions are brought to […]
October 11, 2021
October 11, 2021
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The Constitutional Court in the matter of Mtokonya v Minister of Police [2017] ZACC 33 dealt with the issue of extinctive prescription, in particular regarding whether section 12(3) of the Act […]
October 11, 2021
October 11, 2021
Categories
Tax practitioners have been inundated with queries from clients on the possible relief offered by the South African Revenue Service (“SARS”) on the possibility of deducting […]
October 11, 2021
October 11, 2021
Categories
Employees often consider to immediately terminate their employment relationship due to a new opportunity arising or to avoid responsibility when faced with disciplinary procedures. Employment relationships are governed by an […]
October 11, 2021
October 11, 2021
Categories
The question of whether renting or buying is the best is almost always in circulation in the real estate industry. While one is affordable in the short term, […]
September 14, 2021
September 14, 2021
Categories
The Protection of Personal Information (POPI) Act came into full effect on the 1st of July 2021. If you still haven’t implemented your POPI compliance strategy, it is strongly advisable […]
September 14, 2021
September 14, 2021
Categories
Since the POPI Act was introduced, many businesses have taken the time and effort to implement a POPI strategy that complies with the Act’s basic requirements. But for […]