Louis Botha joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2015. He was appointed as an Associate in 2017.

  • BComm Law (with distinction), University of Pretoria
  • LLB (with distinction), University of Pretoria
  • LLM Tax Law, University of Pretoria
The provision of free or low-cost transport services
20 April 2017 Tax & Exchange Control

The provision of free or low-cost transport services

Tax and Exchange Control Associate Designate Louis Botha chatted to Ayabonga Cawe on Power FM's Power Hour on Tuesday, 18 April, about whether the provision of free or low-cost transport services by employers to their employees, to convey them between their homes and place of employment, constitutes a taxable fringe benefit, the value attached to such benefit and two recent rulings issued by SARS regarding this issue.

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