Gerhard Badenhorst

Gerhard Badenhorst is a Director in Cliffe Dekker Hofmeyr's Tax and Exchange Control practice. He is a chartered accountant and specialises in value-added tax (“VAT”) matters in various industries, including the financial services, mining and property industries. Gerhard acts for various private, public and multinational corporations and non-profit organisations. He is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand and serves as a member of the South African Institute of Chartered Accountants VAT sub-committee, and was an ad hoc member of the VAT sub-committee of the Davis Tax Committee.

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Splitting hairs…VAT Case 1558

Suppliers often make single supplies of goods or services to their customers which comprise of various component parts such as, for example, various goods purchased...

Is VAT payable on delivery fees?

It is common practice for suppliers to deliver the goods that they supply at the premises of their customers on the customer’s request. The suppliers...
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