February 13, 2014

Important SARS dates for 2014

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November 7, 2013

Toelaes en byvoordele: Deel II

Toelaes en byvoordele: Deel II  In die vorige nuusbrief het ons die verskille tussen ‘n reistoelae en die reg op gebruik van ‘n maatskappyvoertuig bespreek en […]
November 7, 2013

SARS Updates

Special Power of Attorney The South African Revenue Service (SARS) recently issued an updated Special Power of Attorney template and has also started to adopt a […]
September 13, 2013

Allowances and Fringe benefits: Part 1

Travel allowance as opposed to the right of use of a business vehicle: What is the difference? The Income Tax Act defines a travel allowance as […]
May 15, 2013

Taxation of trusts and a look into the crystal ball

27 February 2013 – the day on which the Rubicon was crossed as far as the taxation of trusts is concerned. Although not much was said, […]
March 14, 2013

Capital gains tax on donations and bequests

Paragraph 12(5) of the Eighth Schedule to the Income Tax Act was scrapped on 1 January 2013 and replaced with a new paragraph 12(A) which, in […]
March 14, 2013

Tax on retirement annuity contributions: Changes forthcoming!

At present up to 15 per cent of non-retirement funding income can be invested in Retirement Annuities (RA) and deducted from taxable income. This limit is […]
March 14, 2013

Deadlines to remember!

Clients are reminded of two important deadlines, one of which is imminent and the other representing a reprieve! Memorandum of Incorporation (MOI) As previously reported, the […]
March 14, 2013

Kapitaalwinsbelasting op skenkings en erflatings

Paragraaf 12(5) van die Agste Bylae van die Inkomstebelastingwet is op 1 Januarie 2013 geskrap en vervang met ‘n nuwe paragraaf 12A wat in sekere omstandighede […]