National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led […]
Nuwe belastingwetgewing, en spesifiek ‘n nuwe artikel 7C wat in die Inkomstebelastingwet ingevoeg is, het ‘n groot invloed op leningsrekenings wat deur ‘n trust aan ‘n verbonde […]
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 […]
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