February 28, 2017
In terms of South African law natural persons (individuals) and legal persons all enjoy legal personality: in other words, both groups represent “persons” capable of e.g. […]
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For there to be an obligation for PAYE to be withheld is typically dependent on three elements being present. These elements are all defined in the […]
August 23, 2018
The South African Income Tax Act contains a number of rules which give rise to onerous tax consequences where a taxpayer’s debts owing is forgiven. These […]
August 23, 2018
The Income Tax Act[1] allows for various income tax allowances to be claimed in respect of moveable assets used for purposes of a taxpayer’s trade. Most […]