November 19, 2021

Transfer of assets between spouses: What are the tax implications?

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

Is co-ownership the way to go?

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

Persons with disabilities may benefit from a special trust

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

Preparing your budget for your dream home

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

Does legal prescription apply without your knowledge?

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

Home office expenses: Do I qualify?

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

Resigning with immediate effect, or not?

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

Buying or renting: Has the question finally been answered?

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

Handy terms that will help you make sense of POPI

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

Train your staff to protect against cyberattacks

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 […]