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March 24, 2017

TAX ON PENSION FUNDS AND DIVORCES

It is an unfortunate reality that marriages may after many years end up in divorce. When this happens the parties either have to agree on how […]
February 28, 2017

HOW TO DETERMINE THE SELLING PRICE WHEN BUYING OR SELLING A SMALL BUSINESS

It is difficult to determine the selling price of a small business as such a valuation is very subjective. If you are buying a small business, […]
February 28, 2017

SO WHEN AM I AUTHORISED TO ACT AS TRUSTEE?

The Trust Property Control Act 57 of 1988 defines a trustee as meaning “any person (including the founder of the trust) who acts as a trustee […]
February 28, 2017

THE TAXATION OF PARTNERSHIPS

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. […]