The definition of Market Value implies that it is the most probable price it will sell for. Not the highest or lowest possible price. Servitude

Introduction Discretionary trusts in South Africa are popular estate planning tools, allowing individuals to manage and protect their assets for the benefit of their loved

Input VAT and motor cars A vendor is generally not entitled to deduct input tax on the acquisition of a motor car, irrespective of whether

In today’s increasingly litigious world, professionals across various industries face a growing number of lawsuits and legal claims. As a result, the importance of having

Introduction In recent years, business rescue has emerged as a crucial mechanism in South Africa to salvage struggling companies and mitigate the adverse impact of

Picture this: your company’s logo and branding are stuck in the past like a pair of bell-bottom jeans. You know it’s time for a makeover,

On 28 June 2023, the South African government and the Solidarity Trade Union signed a settlement agreement on employment equity. Employment and Labour Minister, Mr

Artificial intelligence (AI) is transforming every industry and organisation.  The rising use of AI and automation is one of the most significant trends that will

Municipal Valuations are not accepted as accurate by SARS (potential tax purposes), and it is not accepted as accurate by the SA courts in litigation

A trust may be established in various ways. The two most common ones are either through a contract (between living persons) or by way of

Solar Panel Tax Incentive for Individuals The objective of the newly announced solar panel tax incentive for individuals announced by the Minster of Finance in

When we hear the word debt we shiver, and rightly so. The current economic climate is such, that more and more consumers and businesses find

Do you want to become a Business Rescue Practitioner? Given the economic environment that South Africa finds itself in post-COVID-19 coupled with the many woes

Brand strategy is an important aspect of any business. Brand strategy is an important aspect of any business or organisation. It involves defining the core

In a recent supreme court of appeal judgement, CSARS vs The Thistle Trust, an interesting question was considered. Who is taxed when a trust distributes

In the “old” days before 1984, couples intending to get married could only choose between two marital regimes in terms of legislation. These were in

Now is an excellent time for South African products to enter global markets, according to Prof Melville Saayman, director of Tourism Research in Economic Environs

Section 11(i) permits a deduction from a taxpayer’s income of the amount of any debt due to the taxpayer which has during the year of

IntroductionIt is essential to understand that there are fundamental differences between how a business is valued and how commercial property is valued Commercial propertyThe valuation

A business’s branding is more important than you might think. On the outside, your brand may seem like it consists only of elements such as

Due to the complexity and specialised nature of tax legislation, taxpayers often engage tax practitioners to assist them in complying with their obligations in terms

Every now and again, we are faced with the question: “Who is authorised to issue a valid B-BBEE certificate?”The answer is quite clear. A B-BBEE

Before we jump into the facts and numbers that help businesses rise or fall, we need to clear out the basics of branding and its

You may have heard about the Employment Equity Amendment Bill (the EEAB) and been wondering what it is and how it will affect your business.

This article will deal mainly with provident funds and will not include separate rules applicable to other retirement funds. Apart from being involved in a

Property developers develop residential property with the main purpose of selling the completed residential units in the course of making taxable supplies. Where a property

Hopefully, you are already registering for POPIA and working towards becoming compliant. The 1 July 2021 deadline is looming, and many are still unsure or

The word “cryptocurrency” was replaced with “crypto asset” in line with the proposed adoption of a uniform definition of crypto assets within the South African

Employment Equity (EE) is one of the most challenging and underestimated elements of transformation that South African employers face. The window for Employment Equity reporting

Clients often ask what they should do if one of their parents starts suffering from dementia. How does one even begin to manage the situation