Jerome Brink

Navigating the legal landscape for green investments in Africa

For potential investors eager to tap into Africa’s burgeoning green industrial sector, understanding and navigating the continent’s complex legal landscape is paramount. While the...

Court or nought? The status of the Tax Court revisited

Considerable uncertainty has arisen about the status of the Tax Court. Despite the name and the nature of its presiding officers, unlike other specialist “ courts ” established by...

Better late, or better never? Government wants to tighten rules on taxpayers incurring losses

Expenditure and losses incurred by individual taxpayers are generally deductible against their income under section 11(a) of the Income Tax Act 58 of 1962 (ITA), read with section...

Understanding wealth tax: Viability and implications in South Africa

“ Eat the rich ” might sound like a radical slogan, but its origins are more philosophical than we may think. The phrase is often attributed to the 18th-century French philosopher...

Leveraging innovation to stave off financial decline and promote growth

South Africa, the 24 th largest country by population and 25 th by land area, has immense untapped potential. Our large labour market and significant immigrant population, combined...

Keep abreast: reform to the employment tax incentive

The Employment Tax Incentive Act 26 of 2013 (ETI Act) has undergone a variety of changes since its enactment, some of which have been primarily geared towards curbing perceived abuses...

The South African Business Rescue, restructuring (turnaround) and Liquidation profession is strictly regulated by legislation. Where does tax fit in?

Vincent Manko, Director in the Dispute Resolution practice, Jerome Brink, Director, and Varusha Moodaley, Senior Associate in the Tax & Exchange Control practice joined Jonathan Faurie...

Mentorship and Sponsorship: How men can support women in tax careers

Listen to Jerome Brink and Puleng Mothabeng as they discuss mentorship and sponsorship

In this insightful interview, Puleng Mothabeng, Associate in our Tax & Exchange Control practice, sits down with Director, Jerome Brink to discuss the evolving gender dynamics within...

Funding options and challenges for the NHI

On 15 May 2024, President Cyril Ramaphosa signed the National Health Insurance Bill (National Health Insurance Act 20 of 2023 (NHI Act)) into law.

Transfer pricing has finally washed up on South Africa’s shores

With increasing economic globalisation, revenue authorities around the world continue to shift their focus to issues of transfer pricing. Broadly, this fits in with the global move...

Solar is dead, long live solar

Renewable energy in South Africa is a hot topic. Not only because South Africa has an energy crisis and climate change needs to be averted, but also because the South African Government...

Renewable energy tax incentives to be re-energised

Section 12B of the ITA deals with, amongst other things, renewable energy tax incentives. It assists companies investing in renewable energy assets with cash flow constraints through...

Tax Vertical mergers are back

Section 44 of the Income Tax Act 58 of 1962 (Tax Act) is one of the lesser used of the so-called “ corporate rollover relief rules ”, but is nevertheless one of the more hotly contested....

International Comparative Legal Guide: Renewable Energy 2024

Tessa Brewis, Margo-Ann Werner, Jerome Brink, and Alecia Pienaar have made written contribution to the South Africa chapter in the fourth edition of the ICLG: Renewable Energy2024publication. 

New proposed draft legislation published by SARS and National Treasury for public comment

After taxpayers waited patiently, National Treasury and the South African Revenue Service (SARS) published the 2023 Draft Tax Bills and Regulations on 31 July 2023. In particular,...

The Legal500 - Renewable Energy Comparative Guide

The aim of this guide is to provide its readers with a pragmatic overview of the law and practice of renewable energy across a variety of jurisdictions.

Flipping the script: When is a tax debt actually established?

Can the Commissioner for the South African Revenue Service (SARS) set off a company’s tax liability against its value-added tax (VAT) refunds due to that company, in circumstances...

Key points of the 2023 Budget Speech

Following Minister Godongwana's 2023 Budget Speech, Jerome Brink, Director in our Tax & Exchange Control Practice discussed the key points with Channel Africa.

SARS and Spur legal battle

Recently, the South African Revenue Service (SARS) and Spur have been at loggerheads regarding the restaurant group's R48 million share scheme incentive. Jerome Brink, Director in...

Smile FM - Constitutional Court - Landmark Clicks case with SARS

Jerome Brink, Director in the Tax and Exchange Control practice joined Smile FM, to discuss the landmark Constitutional Court ruling of an appeal by Clicks Retailers against a refusal...

Cape Talk - Landmark ruling Clicks Retailers and SARS - Section 24C of the Income Tax Act 58 of 1962

Jerome Brink, Director in the Tax and Exchange Control practice joined Cape Talk, to discuss the landmark Constitutional Court ruling of an appeal by Clicks Retailers against a refusal...

WEBINAR | Buyer power and price discrimination under The Competition Act, related income tax incentives and BEE considerations

Our experts hosted an informative webinar on Buyer Power and Price Discrimination under the Competition Act, related Income Tax incentives and BEE considerations.

Jerome Brink spoke to Cape Talk's Pippa Hudson about sugar tax

Tax & Exchange Control Senior Associate Jerome Brink spoke to Cape Talk's Pippa Hudson about sugar tax.

Jerome Brink discusses sugar tax

Senior Associate in Tax & Exchange Control, Jerome Brink, was recently interviewed by Cape Talk's John Maytham. During his interview he discussed sugar tax, which will come into effect...