Our Insights

We keep you updated

Latest Insights

Merger retrenchments or operational cuts – Where’s the line?

27 February 2025

When is a retrenchment truly merger-related? The Constitutional Court’s ruling in the Coca-Cola case reshapes the debate on job cuts... and business survival.

Article

New rules: will we say goodbye to unwanted direct marketing?

27 February 2025

The Minister of Trade, Industry and Competition published draft amendments to Regulation 4 of the Consumer Protection Act 68 of... 2008 (“CPA”) for comment late in 2024. The amendments relate to direct marketing communications in South Africa providing for an opt-out registry as well as a pre-emptive block on direct marketing. In this article, we highlight some of the proposed amendments and how this may be a game changer for consumers and direct marketers.

Article

Are you an Accountable Institution under FICA?

27 February 2025

Accountable Institutions are key role players in the fight against crime. Businesses must know whether they qualify as an Accountable... Institution based on the services they provide.

Article

Injured by a hazardous product? Know your rights!

27 February 2025

In a recent judgment, our courts were required to consider whether a consumer who suffered personal injuries from a hazardous... product was entitled to approach a court directly or had first to exhaust the remedies provided for in the Consumer Protection Act. In this article, we review the court’s findings regarding a consumer's rights regarding a hazardous product.

Article

Merger retrenchments or operational cuts – Where’s the line?

27 February 2025

When is a retrenchment truly merger-related? The Constitutional Court’s ruling in the Coca-Cola case reshapes the debate on job cuts... and business survival.

Article

New rules: will we say goodbye to unwanted direct marketing?

27 February 2025

Article

Are you an Accountable Institution under FICA?

27 February 2025

Accountable Institutions are key role players in the fight against crime. Businesses must know whether they qualify as an Accountable... Institution based on the services they provide.

Article

Injured by a hazardous product? Know your rights!

27 February 2025

Article

Reset Filters

Filter: Tax

Understanding Deemed Capital Gains Tax at the Time of Death in South Africa

23 July 2024

In South Africa, the concept of deemed capital gains tax (CGT) at the time of death is a crucial aspect... of estate planning and tax compliance.

2683

Article

Is the interest-free loan to a trust dead?

08 March 2017

For estate planning purposes a few years ago I moved some of my assets into a family trust and financed... the disposal to the trust with an interest free loan in my name. I understand that recent tax amendments will now impose unfavourable tax consequences on me in relation to this interest free loan. Is this true?

870

Article

Should I still have a trust in these tax-uncertain times? (Part 2)

13 December 2016, Corné Nunns

In our previous article with the same heading that appeared during the third quarter of 2016, we discussed the tax... proposals as contained in the Draft Taxation Laws Amendment Bill that was published in July 2016 for comment. One of the proposed tax changes was the inclusion of imputed interest in one's income for income tax purposes if you were to make an interest free loan to a trust or not charge sufficient interest on a loan to a trust.

855

Article

Reaping the benefits of empowering your employees

09 November 2016

I am the owner of a construction business. In our industry skills development is very important and I invest where... possible in training my staff. I understand that if I allow my staff to take up learnerships through my company there are certain tax benefits that I can use to help cover the costs of the learnerships. Is this correct?

1110

Article

Should I still have a trust in these tax-uncertain times?

20 September 2016, Corné Nunns

I recently created a trust on the advice of my attorney to use as a risk-protection vehicle and has transferred... certain assets on an interest-free loan to the trust. With all the recently proposed tax changes, should I keep the trust or rather transfer the assets back to my personal estate?

1015

Article

Can donations tax be payable on a sale of property?

13 October 2015

I recently established a trust. I want to sell one of my properties to the trust by way of an... interest-free loan with the trust owing me the purchase price of the property. However, I was advised that such an interest-free loan may give rise to donations tax. Is this so? Is there any way to avoid this?

943

Article

Must I pay capital gains tax if I sell my house?

06 August 2015

I bought my house, which I’ve always lived in since buying it, for about R1 million in 2000, and on... my auditor’s advice had it appraised in October 2001 for R1.1 million. Over the years I had about R200 000 worth of improvements done to the house. I maintained the house well and recently put it up for sale to move to a smaller townhouse. I now received an offer of R3.7 million for the house. However I understand that I might have to pay capital gains tax on the sale, and am worried about how much that may be?

1127

Article

To trust or not to trust – after the Davis Tax Committee’s report

23 July 2015, Willie van der Westhuizen

As long ago as 1789 one JB Le Roy wrote “In this world nothing can be said to be certain,... except death and taxes”. When both these certainties hit you at the same time in the form of death duties or estate duty, you can be sure that those left behind, will wonder where the money for the taxman will come from. Valuable family assets have in the past turned into taxman’s money due to bad planning and forced sales. In the past most of the agony was spared by using the right tools such as a family trust for the family valuables or life insurance. At least this has been the case for the past decade and more. But what about the future, now after the publication of the First Interim Report on Estate Duty by the Davis Tax Committee (DTC) on 13 July 2015?

Our Insights

We keep you updated

Latest Insights

Merger retrenchments or operational cuts – Where’s the line?

New rules: will we say goodbye to unwanted direct marketing?

Are you an Accountable Institution under FICA?

Injured by a hazardous product? Know your rights!

Merger retrenchments or operational cuts – Where’s the line?

New rules: will we say goodbye to unwanted direct marketing?

Are you an Accountable Institution under FICA?

Injured by a hazardous product? Know your rights!

Understanding Deemed Capital Gains Tax at the Time of Death in South Africa

Is the interest-free loan to a trust dead?

Should I still have a trust in these tax-uncertain times? (Part 2)

Reaping the benefits of empowering your employees

Should I still have a trust in these tax-uncertain times?

Can donations tax be payable on a sale of property?

Must I pay capital gains tax if I sell my house?

To trust or not to trust – after the Davis Tax Committee’s report

Join Our Newsletter Mailing List

Let us help keep you in the know

Office

Clients

Careers

Corporate

Office

Clients

Careers

Corporate