It is often the case that South African tax resident shareholders wish to reorganise their South African group of companies, for a multitude of commercial reasons, […]
Taxpayers who are salaried employees have limited deductions available to them. However, home office expenditure can be claimed as an income tax deduction, but the onus […]
The Income Tax Act contains various provisions in terms of which transactions can occur between specified parties without adverse tax consequences being incurred in respect of those transactions. These provisions […]
Provisional taxpayers are required to submit two returns annually: one after six months from the start of the relevant year of assessment, and again one on […]
