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Timing of tax on gift cards

South Africa - April 26 2019 The timing of income tax in relation to retailer gift cards was recently an issue in the interesting case in the Cape Town Tax Court, case number IT…

Special Edition Budget Speech Alert 2019

South Africa - February 20 2019 National Treasury amended legislation governing share buy-backs and dividend stripping in 2017 and again in 2018. The specific anti-avoidance…

Gerhard Badenhorst, Louis Botha, Emil Brincker, Jerome Brink, Jessica Carr, Petr Erasmus, Dries Hoek, Mark Linington, Heinrich Louw, Varusha Moodaley, Gigi Nyanin, Mareli Treurnicht

Sale of lease rights and lease premium

South Africa - February 15 2019 The tax treatment of lease premiums continues to be a vexing issue…

When must a reportable arrangement be disclosed to SARS?

South Africa - February 1 2019 Under the Tax Administration Act, No 28 of 2011 (TAA) persons who enter into certain types of transactions must report the details of those…

No tax deduction for damages paid for deliberate breach of supply contract

South Africa - September 21 2018 South African courts have held, on a number of occasions, that taxpayers are entitled to deduct damages or compensation paid to third parties. However…

Jerome Brink