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Big news for big buyers and suppliers – Buyer power & price discrimination

The recently enacted buyer power and price discrimination provisions of the Competition Act, together with the regulations governing these provisions, will have a significant effect...

by Cara du Plessis

Tax proposals in the 2020 budget

In a difficult economic climate, Minister Tito Mboweni delivered a budget speech, which on the face of it appears to provide a number of positive outcomes, including the provision of personal income tax relief through an above inflation increase in the tax brackets…

Provided By Eversheds Sutherland

by Natalie Napier

Unilateral extension of prescription – Tax assessment audits

We have recently seen that the South African Revenue Service (“SARS”), in conducting audits in respect of taxpayer’s affairs, places reliance on section 99(4) of...

by Carmen Gers and Nicolette Smit

Tax Law – An Introduction 2e

About this publication Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal...

by Juta

Dividend stripping provisions in updated tax bills

With the delivery of the Medium Term Budget Policy Statement on 30 October 2019, updated and amended draft tax bills have been released highlighting the latest proposed amendments to the relevant tax acts. The amended bills contain the legislative changes that …

Provided By Eversheds Sutherland

by Natalie Napier

Substance over form: A UK judgment about the avoidance of capital gains tax

In the United Kingdom, capital gains tax (CGT) under the Taxation of Chargeable Gains Act, 1992 (TCGA) is charged, inter alia, where a taxpayer disposes...

by Louis Botha