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An update on the Tax Ombud
16 May 2014 Tax & Exchange Control

An update on the Tax Ombud

The Office of the Tax Ombud was officially launched by the Minister of Finance, Pravin Gordhan on 7 April 2014. Although 7 April 2014 was the official launch date, the Tax Ombud (Ombud) was appointed on 1 October 2013 as per the Tax Administration Act, No 28 of 2011 (TAA).

demystifying adequate delivery of a Section 129 notice
14 May 2014 Finance & Banking

demystifying adequate delivery of a Section 129 notice

A few weeks ago the Constitutional Court (CC) handed down judgment in the case of Kubyana v Standard Bank of South Africa Ltd (CCT 65/13) (Kubyana) regarding the interpretation of s129(1) of the National Credit Act, No 34 of 2005 (Act). S129 of the Act deals with the required procedures to be followed by a credit provider before debt enforcement can take place. This section provides that if a consumer is in default under a credit agreement the credit provider

When is a company an operating company for tax purposes?
14 May 2014 Finance & Banking

When is a company an operating company for tax purposes?

This is an important question in the context of preference share funding in renewable energy transactions, particularly in determining whether the funding is for a qualifying purpose and therefore exempt from the clutches of s8E and 8EA of the Income Tax Act, No 58 of 1962 (Income Tax Act).

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Dispute Resolution Matters
27 July 2011 Dispute Resolution

Dispute Resolution Matters

Many of us sign documents without reading them. Often, this doesn't create a problem but what if you were to...unhappy.

Tax Alert
22 July 2011 Tax & Exchange Control

Tax Alert

With all the excitement of the British Open and old-timer Darren Clarke's heroics behind us, spare a thought for South Africa's Retief Goosen and his bruising battle with the IRS.

Real Estate Matters
20 July 2011 Real Estate

Real Estate Matters

The KwaZulu Natal High Court (the Court) in Eagle Creek Investment 138 (Pty) Ltd v Hibiscus Coast Municipality...

Tax Alert
15 July 2011 Tax & Exchange Control

Tax Alert

During June 2011, a few notable communications were made by the Advance Tax Ruling (ATR) unit of the...

Trusts and Estates Alert
13 July 2011 Trusts & Estates

Trusts and Estates Alert

The Trusts and Estates practice are pleased to launch a series of Alerts which should, by their very nature, find resonance with most of our clients.

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An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

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Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.