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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Little Black Box, essential for businessmen and women

Little Black Box, essential for businessmen and women

Asset protection is the name of the game when it comes to trusts. That’s my view. The Tax authorities in the past year or so have indicated that the attribute of trusts whereby income can be channeled to beneficiaries who then pay the tax thereon would be changed by statute. This attribute of a trust…

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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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Legal Professional Privilege and SARS

Legal Professional Privilege and SARS

In a recent Judgment of the Western Cape Division of the High Court, the issue of Legal Professional Privilege as it relates to invoices that pertain to legal work was thoroughly analysed and examined by Binns-Ward J. The invoices or fee notes were sought by the Commissioner of SARS, but the companies who had sought…

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