Smooth Operations Offshore

Smooth Operations Offshore

South African businessmen and women are often to be seen riding the skyways above Africa and beyond. There is an entrepreneurial spirit and aptitude for operating in Africa that other nationalities dot seem to possess in the same measure. Operations cross border have their challenges and one of those challenges is tax. Basic tax principles…

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Onus Of Proof In Tax Matters

Onus Of Proof In Tax Matters

WHAT MAY SARS DO AND HOW MUST IT BE DONE? The basis for these notes comes from the Judgment of the Supreme Court of Appeal in the case SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91  which was handed down on 12 June 2014. In that matter, not only was the Onus…

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Change of Matrimonial Regime as an Estate Planning Tool

Change of Matrimonial Regime as an Estate Planning Tool

It is a sad fact that some legal professionals choose the divorce route when advising clients to change their matrimonial regime rather than to apply to the High Court for a change of matrimonial regime under Section 21 of the Matrimonial Property Act 88 of 1984. Section 21 of the Matrimonial Property Act of 1984…

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Agreements, Contracts, Tax and VAT

Agreements, Contracts, Tax and VAT

A businessman, especially a small businessman generally is in business because he has to be. We all have needs, shelter, clothing, food, security, health and medical services and education, which is a necessity without which one would starve to death in this technology driven world. Once we are reasonably sure that we can provide these…

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Rule of Law, Foundation for Business

Rule of Law, Foundation for Business

Without the Rule of Law, no good business is possible. Why? Because no deals, no acquisitions and no assets are safe without adequate legal protection. In a lawless jurisdiction, in which the rule of law is absent, the strongest, or the majority will take what they want, thus any good business or effort by an…

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