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21 July 2017

There has always been uncertainty surrounding the VAT implications of leasehold improvements. Unlike the Income Tax Act that provides clear guidance for income tax purposes, the VAT Act has been silent on the VAT treatment since inception. In 2012 SARS issued a Draft Interpretation Note (DIN) for...

21 July 2017

In Pienaar Brothers (Pty) Ltd v Commissioner for SARS (GNP) handed down on 29 May 2017, the High Court ruled on the constitutionality of retrospective tax law amendments and whether tax law amendments could apply prior to promulgation. 

21 July 2017

Insurance in today’s world is no longer limited to a single country and has over the last few decades seen interesting global developments. Reinsurance and cell captive insurance have become an integral part of enterprise risk management. Reinsurance and cell captive insurance not only provide...

13 July 2017

The development of satellite technology in the last 50 years has ensured that we can now see the world through our TV screens. There is a plethora of channels to choose from including reality TV, sports, documentary and sitcoms.

12 July 2017

It may be the last chance for taxpayers to regularise their tax and exchange control affairs in terms of the window of opportunity afforded by the Tax and Excon Special Voluntary Disclosure Programme (SVDP). Applications for relief under the SVDP operated by SARS and the South African Reserve...

12 July 2017

Africa’s enormous potential as an economic growth hub can be realised by consolidating the region’s economic integration and facilitating trade and labour mobility across the continent.

04 July 2017

In our lives, we face different challenges of a financial nature as we work through our own “Circles of life” – as the movie the Lion King would say. The more things change the more they stay the same and our awareness of these changes and how to plan for them will make all the difference to our...

03 July 2017

Retirement is a lifestyle or financial change and involves leaving employment and or ceasing work at a specified age. The concept was first introduced by the Romans and paid as a pension to reward those who had served in the military.

03 July 2017

Retirement planning is daunting at any time. Knowing how much will be enough for your future hypothetical situation and ensuring that the appropriate financial strategies are in place for any unforeseen happenings is a formidable task.

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