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

We all keep our fingers crossed for a good harvest, but what happens when I farm in my own name and pass away before harvest

The COVID-19 virus is here and it will impact us all.  We need to be prepared to deal with the impact it has on our

In our opinion, internal marketing is almost as important as external marketing. It may be a cliché, but your staff are your business; they are

The experience of living through COVID-19 has changed consumer behaviour, reshaping wants and needs and reprioritising what’s important and what’s peripheral. Some of these behavioural

SANAS, the South African National Accreditation System, recently updated the R47 which is the document regulating the way in which accredited B-BBEE Verification Agencies should

When buying a car, you just feel better when the AA does a pre-inspection of the car to make sure all is in order. Compared

You’ve gone through the interviewing process and finally selected the ideal candidate for the job. This candidate has the technical skills they need to get

On 08 November 2020 the Legal Practice Council issued an invitation to legal practitioners to participate in consultations for the development of the Legal Sector