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In two recent cases decided in the Supreme Court of Appeal (SCA), namely, Willow Waters Homeowners Association (Pty) Limited v KOKA NO and others...

The recent Taxation Laws Amendment Bill 2013, proposed a new section dealing with time of supply rules for contingent services.

Employees have not been permitted to provide traditional healers' certificates as proof of incapacity after a period of absenteeism from the workplace.

BPR 156 dealt with the question of whether a pension annuity and a retirement lump sum benefit will be taxable in South Africa, if it is received by or accrues to a person who is not a resident of South Africa, from a South African registered pension fund.

The concept of contributed tax capital was introduced into the Income Tax Act, No 58 of 1962 with effect from 1 January 2011.

Property developers should not be lulled into a false sense of security when subcontracting with construction companies...

On 9 October 2013, the Constitutional Court held that a trade union cannot avoid liability for its neglect to prosecute claims by its members merely because the union has a constitutional right to determine its own administration.

People who have been through litigation will know what an expensive, time consuming and frustrating exercise it can be.

The principles to be applied in cases where cheques have been intercepted in the post and misappropriated by thieves have been summarised in previous case law, where it has been established that when a debtor tenders payment by cheque and the creditor accepts it, the payment remains conditional and is only finalised once the cheque is honoured.

The question often arises as to when employees should retire and when employers can compel such employees to retire.

The notice was issued in terms of s69 of the Income Tax Act, No 58 of 1962, which section has been superseded by s26 of the Tax Administration Act, No 28 of 2011 (TAA).

The Pretoria Tax Court made an interesting ruling in Income Tax Case No 1866 75 SATC 268.

An interesting judgment was handed down in the NorthGauteng High Court on 3 October 2013 in the matter of Commissioner for the South African Revenue Service v Miles Plant Hire Ltd.

The issue of share trading and whether the profits or the losses derived therefrom should be treated on capitalor revenue account for tax purposes, has been a contentious issue in South African tax law for quite some time.

Put simply, capital gains tax (CGT) is levied on the capital gain arising on the disposal of an asset, that is, on the difference between the base cost of the asset and the proceeds accruing on disposal.

In this second of a series of articles on tax and corporate governance we consider the formulation of an effective compliance framework and processes over the company's tax obligations.

With Africa increasingly being perceived as a key market for companies looking for growth opportunities, local professional services firms are building capacity, recruiting key personnel and expanding their footprints in order to enable them to service existing and potential clients moving into the continent