Author Archives: StrachanCrouse

Is a voucher still the perfect gift?

On 12 January 2021, the Gauteng High Court delivered judgement in the matter of MTN (Pty) Ltd v CSARS (79960/2019) [2021], in respect of a declaratory order that MTN sought to confirm their interpretation of the VAT treatment of certain airtime vouchers. … Continue reading

Posted in Tax | Tagged , , | Comments Off on Is a voucher still the perfect gift?

Tax legislative amendments: How does it work?

As we approach the (expected) 24 February 2021 Budget Address by Finance Minister, Tito Mboweni, it is useful to consider how the proposed tax amendments raised during the Budget Speech eventually become law. As a starting point, it is important to remember that the South … Continue reading

Posted in Tax | Tagged , , | Comments Off on Tax legislative amendments: How does it work?

What lies ahead for SA’s budget?

On 24 February 2021, Finance Minister Tito Mboweni will deliver the annual budget address shortly on the heels of the State of the Nation Address a week earlier by President Cyril Ramaphosa. Given the expected R700 billion budget shortfall for the current cycle, Minister Mboweni will … Continue reading

Posted in Tax | Tagged , , | Comments Off on What lies ahead for SA’s budget?

Taxpayers: Know your rights!

Since the introduction of the Tax Administration Act in 2011, which aimed to consolidate most of the administrative matters in tax acts, taxpayers have become ever more aware of their rights in dealing with the South African Revenue Service (SARS). There … Continue reading

Posted in Tax | Tagged , , | Comments Off on Taxpayers: Know your rights!

Emigrated and selling your house? Beware of withholding taxes

Many South Africans who simultaneously emigrate and cease to be South African tax residents are faced with a situation where the sale of a fixed property has not been finalised by the time they cease to be tax residents. This may result in the … Continue reading

Posted in Tax | Tagged , , | Comments Off on Emigrated and selling your house? Beware of withholding taxes

Can I compel my employees to get vaccinated?” & other questions you’ve been asking

2020 was a year that will always be remembered for a variety of reasons. Apart from the obvious invasion of COVID around the world, South Africa has also had somewhat of a rollercoaster ride of a year – from PPE controversies to the Jerusalema dance which acted as … Continue reading

Posted in Business | Tagged , , | Comments Off on Can I compel my employees to get vaccinated?” & other questions you’ve been asking

6 Implementations to eliminate most cyber threats to your business

As a business owner in the digital age, one of the best things that you can do to gear yourself for the future of your industry is to learn how to protect your business and its interests from cyber threats that could lead to damages on a … Continue reading

Posted in Technology | Tagged , , | Comments Off on 6 Implementations to eliminate most cyber threats to your business

Auditor’s responsibilities relating to fraud – Part 1

Jeffrey Robinson, an international expert on organised crime and fraud, said: “Fraud has become pandemic around the world and if fraud were a disease, political leaders of all our nations would have to declare a global health emergency!”  Hayley Barker Hoogwerf  … Continue reading

Posted in Auditing | Tagged , , | Comments Off on Auditor’s responsibilities relating to fraud – Part 1

The role of your child’s guardian

Choosing a guardian for your children is a huge decision to make and takes careful consideration. If you have minor children, it is always advisable to nominate a guardian in your will who will love and care for your children … Continue reading

Posted in Will | Tagged , , | Comments Off on The role of your child’s guardian

Choose your trustees carefully

Many people who agree to take on the role of trustee are not fully aware of their duties and obligations, nor the extent to which they can personally be held liable. When setting up your trust, whether through a trust … Continue reading

Posted in Trusts | Tagged , , | Comments Off on Choose your trustees carefully