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The Supreme Court of Appeal ("SCA") delivered judgment in favour of the South African Revenue Service ("SARS") on 28 September 2011 in the case of CSARS v Labat Africa Limited (669/10) [2011] ZASCA 157, where the court was tasked with deciding whether Labat Africa Limited ("Labat") could deduct from its income the value of shares issued in consideration for the acquisition of a trademark by assignment

Benjamin Franklin once said "but in this world nothing can be said to be certain, except death and taxes."

A foreign company will therefore constitute a CFC if more than 50% of the total participation rights (shares) or more than 50% of the voting rights in that company are directly or indirectly held by one or more SA residents (other than headquarter companies).

The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh

The overriding concept of the BEPS Action Plan is that all taxable profits should be taxed once.

In a significant development for multinational enterprises (MNEs) operating in South Africa, the Global Minimum Tax Act, 2024, was recently enacted.

The number of provisions contained in the Income Tax Act, 58 of 1962 which deal with tax treatment of interest income and interest expenditure have gradually increased over time.

This collection examines South Africa's evolving regulatory landscape across direct marketing compliance, government contract remedies, and textile waste regulation, while exploring constitutional interpretation in Ghana...

Cross-border tax compliance between Botswana and South Africa is undergoing significant transformation as SARS deploys AI-driven enforcement tools, Botswana proposes a shift to residence-based taxation, and global minimum...

The third draft of the long awaited Tax Administration Bill ("TAB") was recently published for a final round of public comment. The TAB is an initiative to incorporate certain generic administrative provisions, which are currently duplicated in the different tax acts, into one piece of legislation.

The Commissioner of the South African Revenue Service has recently published a Draft Interpretation Note on the allowance of future expenditure on contracts in terms of section 24C of the Income Tax Act 58 of 1962.

Since our readmission to the international community South Africa has set about developing one of the largest networks of double tax treaties in the world.

In this case, SARS relied on section 103(2) to disallow the set off of ABC (Pty) Ltd's ("ABC's") assessed loss against income derived by ABC in respect of its 2005 to 2008 years of assessment.

ENS presents issue 171 of its tax brief, covering recent South African tax developments including significant Supreme Court and Tax Court judgments on import duties, dividend stripping arrangements, and insurance contract deductions. The brief also details new SARS filing requirements, updated guides for the 2026 filing season, and important changes to customs procedures and VAT treatment of ambulance services.

Under South African corporate reorganisation rules, tax consequences are deferred and do not crystalise at the time of the transaction, but a carefully planned restructuring transaction...

During November 2005 a discussion paper was released by the South African Revenue Service ("SARS") with a view to tightening the provisions of the current general anti-avoidance rule ("GAAR") in a South African context.

Imminent new tax laws geared towards improving SA’s revenue collection numbers will give the South African Revenue Service (SARS) significant new investigative and punitive powers.