Employment law issues are not for the faint-hearted. The process can seem rigorous, daunting, and deeply personal for employees facing disciplinary proceedings, especially when accused of gross misconduct. In a recent case, I was reminded of t ...
VAT LIABILITY FOR NON-EXECUTIVE DIRECTORS
On 10 February 2017, South African Revenue Service (‘SARS’) passed a Binding General Ruling(VAT) 41 (‘BGR 41’) which deals with the VAT treatment of the activities conducted by Non-Executive Directors (‘NEDs’) and clarifies whether those activities ...