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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. 

16 November 2017

With the rise in popularity of cryptocurrencies, and more particularly, Bitcoin, the question which isn’t immediately thought of by investors is: how do cryptocurrencies fit into your estate plan and have you accounted for them?

15 November 2017

The time and expense associated with external audits are often seen as a fact of life - one which business owners do not have much control over.

15 November 2017

2017 will be a year of anniversaries! It is the 60th anniversary of the founding of the European Economic Community (later the European Union), the 50th anniversary of the establishment of the 10-nation Association of South-East Asian Nations (ASEAN) as a regional bloc, and the 40th anniversary...

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