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  • Budget Speech 2022: Live Panel Discussion
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    • Budget Related Articles

      Budget Related Articles

      Our experts provide expert advice on what the various changes in the Budget Speech mean for you, your business and your family.

      2023

      1. Proposed Changes to the Tax Treatment of Non-Resident Beneficiaries of Trusts
      2. Does your controlled foreign company have real substance?
      3. Proposed Changes to the Definition of ‘Contributed Tax Capital’
      4. Extension of the Diesel Fuel Levy Refund
      5. Home Office Expenses
      6. Solar incentive for businesses expanded but the solar incentive for individuals is a farce.
      7. Refining the participation exemption for the sale of shares
      8. At a glance – how will my taxes be affected in the Feb 2024 tax year as an individual?
      9. Practice Note 31 and Practice Note 37 – here to stay…for now.
      10. Where is the sunset?


      2022

      1. Reduction of the corporate tax rate - good news but not without a snag …
      2. Proposed relief for lay-by sales
      3. No more double-dipping for an asset acquired as a government grant in kind
      4. Refunds of dividends tax by SARS to regulated intermediaries
      5. Miners - assessed losses and interest - order is everything
      6. The Big Budget Showdown 2022
      7. Tax compliance status to receive more attention
      8. A welcome adjustment to the Employment Tax Incentive (“ETI”)
      9. International Tax and Exchange Control – Changes as Usual


      2021

      1. Budget 2021: accounting for the ‘missing tax year’
      2. Limitation rarely solves problems
      3. The sun is setting for tax incentives
       
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