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When SARS requests supporting documents
26 May 2023
FOLLOWING SARS Commissioner Edward Kieswetter's announcement that he intends to rebuild SARS' enforcement capabilities as part of his quest to become the scourg
Retirement and your 'second wind'
10 Nov 2022
With improved healthcare and the trend towards healthier lifestyles, many people are living to a ripe old age. Make sure that your money lasts as long as you do
Beware the 'Ides of SARS'
10 Nov 2022
"A Soothsayer bids you beware the ides of March". These famous Shakespearean words forewarning the misfortune of Roman emperor Julius Caesar...
Tax compliance lives beyond death
10 Nov 2022
I started my first job back in September 1987 at the tender age of 18, and approximately nine months later I received my very first income tax return from...
How and when deposits are taxed
26 Aug 2022
The South African Revenue Service recently published a new Interpretation Note relating to the taxation of deposits. In the ordinary course of business...
Transfer of assets between spouses: What are the tax implications?
11 Jul 2022
Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their lifetimes.
Wear-and-tear allowance
11 Jul 2022
Capital expenditure incurred in the production of income and in carrying on of a trade does not qualify for a deduction under the so-called general deduction...
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