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21 February 2018

Minister Gigaba today delivered his first budget speech for the 2018/19 fiscal year. The budget follows the December 2017 election of Cyril Ramaphosa as ANC president, and more recently his election as the fourth President of the democratic South Africa. 

21 February 2018

The Budget Speech in South Africa has become a pinnacle event on the business, individual and political calendars of all. One percentage increase or comma added has a knock-on effect to those at the top and bottom of the scale.

16 February 2018

The South African mining industry is in danger of becoming paralysed by litigation and adversarial relationships that hinder our country’s ability to benefit from our resources. There is a need for a fresh approach to find pragmatic solutions and unlock the sector’s potential.

12 February 2018

The Davis Tax Committee issued its second and final report on Hard-Rock Mining in late 2016, which has generated much debate in the industry. The report is advisory in nature, and was submitted to the Finance Minister for consideration during the law-making process.

25 January 2018

Regulatory risk has been a feature of mining for many years, and LOM models have developed country risk factors that affect the discount rates applied in the valuation models used for such purposes. This process of assessing country risk has been undertaken on a country-by-country basis and is...

27 November 2017

A Christmas bonus is often the first perk to go in a struggling economy but there are ways to squeeze more out of your salary to lessen the blow.

22 November 2017

Buying a family home is an age old way of generating wealth creation, however the foundation to wealth creation comes from making rational money decisions and buying such a home can easily be influenced by emotional bias.

22 November 2017

SARS recently published 11 decisions on its website that were delivered by the Tax Court between January and August 2017. Among these were case number 0018/2016 delivered by the Gauteng Tax Court on 27 January 2017 regarding a taxpayer’s request for condonation of the late filing of an appeal. 

21 November 2017

In ITC 14247 the Gauteng Division of the Tax Court, recently considered the imposition of understatement penalties (section 222(1) of the Tax Administration, 2011 (the TAA) in respect of a taxpayer that made provisional tax payments against the tax amount owing. 

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