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Banking and Finance Law
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June 26, 2023
Renewable energy tax incentives
Government is encouraging investment in renewable energy—but as always, there are caveats. While this year’s Budget was largely devoid of surprises, Finance Minister Enoch Godongwana made
January 27, 2023
Follow due process, yes – but be reasonable!
Condonation for the late filing of legal documentation depends on whether the interests of justice will be served by the court granting such condonation. In Taxpayer
November 29, 2022
Should you pay tax on refundable deposits?
The South African Revenue Service recently published a new Interpretation Note relating to the taxation of deposits. In the ordinary course of business, taxpayers may receive money
October 21, 2022
Helpful tax resources
South African taxes are inherently complex and often involve interpretation, consulting and in exceptional cases, a fair amount of educated guessing on exactly what the legislature
September 21, 2022
Auditing your tax compliance profile
Taxpayers who make use of the South African Revenue Service’s (SARS) electronic filing system (or as it is generally known, eFiling) will know that, in addition to containing a history
August 22, 2022
Can SARS correct my assessment?
A taxpayer who is aggrieved by an assessment or decision of SARS against that taxpayer has the right to dispute that assessment or decision. If an
June 30, 2022
Can losses be distributed out of a trust?
On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt with
March 24, 2022
Is your disclosure “voluntary”?
In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before
March 24, 2022
Budget 2022: Details start to emerge
The annual National Budget Speech was delivered on 23 February 2022 by Finance Minister Enoch Godongwana. Practitioners are getting to grips with some of the more