The Consumer Code

Earlier today, the Department of Trade, Industry and Competition published the draft Consumer Goods and Services Industry Code of Conduct (" the Draft Code ") for public comment and...

Reflecting on Freedom Day: Are our children free?

South Africa celebrates Freedom Day on 27 April each year, honouring the date of our first democratic elections in 1994. However, more than 30 years later, there is no doubt that freedom...

When a grant isn’t ‘free’: Understanding the tax treatment of government grants under section 12P

Government grants play an important role in supporting South African businesses, particularly in sectors targeted for development or transformation. However, the assumption that such...