Kelly Pretorius

Kelly Pretorius is a senior associate in Bowmans Johannesburg office Tax Practice. She has a specific interest in structuring merger and acquisition transactions and has advised on some of the largest debt and group reorganisations in South Africa. Kelly regularly advises on a wide range of tax issues for domestic and multi-national groups, including types of acquisition funding. She also regularly advises on employee incentive schemes and analyses the tax consequences of such schemes.

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Articles by Kelly Pretorius

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Share buy-back transactions

Share buy-backs have become a very common mechanism for exiting an investment in a South African company since the introduction of dividends tax in April...
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Budget 2017: Personal income tax

In the 2017 Budget Speech, Minister Gordhan noted that (for the first time since 2009/10) tax revenues have not kept pace with economic growth.  The...