Directors

July 25, 2016

The Companies Act’s solvency and liquidity test

The solvency and liquidity test in section 4 of the Companies Act, 71 of 2008, presents arguably one of the most important requirements of that Act. […]
March 10, 2017

PAYE and directors’ (and members’) remuneration from 1 March 2017

Many would have noted reports in the national media that the Taxation Laws Amendment Act, 16 of 2016, was signed into law by President Zuma on […]
April 24, 2017

Interest free loans to directors

It is very often the case that a company extends an interest free or low interest loan to a director. This manifests either as a true […]
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