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Results: 1-10 of 24

Draft interpretation note tax treatment of tips for recipients, employers and patrons

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • April 12 2013

In 2011, the South African Revenue Service’s (SARS) Advance Tax Ruling Unit released a binding class ruling dealing with the potential pay-as-you-earn

Claiming input tax on professional membership fees

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 9 2012

The issue of professional membership fees and the deductibility of input tax by employers that settle these fees on an employees’ behalf, has always been a contentious issue

Tax on travel reimbursements set to change

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 3 2012

The Taxation Laws Amendment Bill 2012 (TLAB) proposes changes to the taxation of variable remuneration which includes, among others, travel reimbursements

Deductibility of empowerment costs

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 6 2012

In the context of black economic empowerment transactions, a question that has been the subject matter of much debate over the last few years is whether advisory fees can be deducted for income tax purposes

Sent packing

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • May 18 2012

Mr Eduard Sent (Sent) was sent packing by the Federal Court of Australia (FCA) on 16 April 2012, in an appeal against a decision by the Administrative Appeals Tribunal (Tribunal) on whether some or all of a payment of $11,600,000 to an executive share trust (Trust) was assessable as income in the hands of Sent (Sent v Commissioner of Taxation 2012 FCA 382

Draft Interpretation Note - Use of employer owned phones and computer equipment

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 30 2012

The South African Revenue Service recently released a Draft Interpretation Note dealing with taxable benefits arising from the use of employer owned cellular phones and computer equipment, including employer funded communication services

Cash incentives to independent sales persons

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 30 2012

In binding private ruling 115 (BPR 115) the South African Revenue Service considered the following set of facts

Claiming deductions against travel allowances and vehicle fringe benefits

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 10 2012

It’s nearly the end of another individual tax year and it will soon be the start of 2012’s filing season

Job creation: taxes and contributions - less is more

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Brazil, South Africa
  • -
  • October 3 2011

This is the year of job creation in South Africa, as announced in the Presidential address in February 2011

Tax pitfalls of international labour broking

  • DLA Cliffe Dekker Hofmeyr
  • -
  • United Kingdom
  • -
  • August 26 2011

International labour broking came under the tax spotlight recently in the United Kingdom (UK) where the case of Mr Tomislav Kljun v HMRC TC201004825 was heard in the First-Tier Tribunal

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