About this publication:
Published annually, this invaluable two-part (Volumes 1 and 2) reference work provides the content and tools you need to negotiate the complex tax landscape with confidence.
The 2021 edition incorporates all promulgated legislative …
There are very few certainties in life. And 2020 has seemingly proven this (time and time again). But it was Christopher Bullock who coined the commonly used phrase in his work – the Cobbler of Preston (published in 1716), when he noted, “’tis impossible to be…
President Ramaphosa has signed the 2020 Taxation Laws Amendment Act into law.
Parliament passed the bill and sent it for assent in December 2020.
Key tax proposals...
Introduction and Overview
Now more than ever, companies are looking to incentivise and align key employees to a common long-term growth objective. Employee incentive schemes allow...
In light of the Covid-19 pandemic there has been a significant increase in employees having to work from home. Following from the national lockdown, many...
A company in financial distress may have a variety of outstanding tax debts at the commencement of business rescue. Besides capital amounts of tax due,...
With effect from 1 March 2019, significant changes were made to the Income Tax Act relating to the taxation of offshore trusts and distributions made...
Important considerations
This article is the second article in a series of articles on the drafting of agreements relating to immovable property. The first article –...