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Budget speech 2020

The 2020 Budget was presented by Minister Tito Mboweni before parliament on 26 February 2020. The tax proposals for the 2020 Budget aim to support a recovery in economic growth, with some relief at the level of personal...more

Measures available to SARS to collect tax debts

On 18 February 2019 the South African Revenue Service (SARS) obtained a warrant of execution in the High Court to attach and remove the movable property of Andriano Mazzotti (Mazotti) to recover a tax debt owed by his company...more

Draft tax legislation proposals

New draft tax legislation was released by National Treasury on 16 July 2018 for comment. A number of amendments have been proposed and it is expected that comments will be made in respect of the more notable changes...more

KWJ Investments: A cautionary tale on tax "friendly" structures

A key consideration in the structuring of any business or transaction is that of tax. As stated by Lord Tomlin in the Duke of Westminster case...more

Some practical considerations regarding carbon tax

Carbon tax seeks to give effect to the polluter pays principle by ensuring that the real cost of greenhouse gas (GHG) emissions to the environment and society are explicitly incorporated into the prices of carbon intensive...more

The VAT increase and its implications for business

In the Budget Speech delivered on 21 February 2018, Minister Malusi Gigaba announced the controversial increase in the VAT rate from 14% to 15% with effect from 1 April 2018. This is the first VAT increase in 25 years and is...more

Davis Tax Committee report

The Davis Tax Committee (the Committee) released a further report on "Tax Administration" on 13 November 2017 as part of the final six reports that were deliverable by the Committee. ...more

Section 7C

Raising the red flag on low interest and interest free loans to trusts - Over the years, trusts have consistently proved to be a reliable and attractive vehicle for many, offering flexibility and benefits with regard to...more

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