To Trust or not to Trust?
By: Regan van Rooy Is establishing an international trust still worth the tax trouble? As we have previously observed, there is little love lost between…
Category: South Africa
Court confirms the obligation on SARS to provide taxpayers with ample reasons
By: Conor McFadden – First published on Lexology The Constitution of the Republic of South Africa provides that ‘[e]veryone whose rights have been adversely affected by…
“Loop” structures and the controlled foreign company rules
Article by Carmen Gers, first published on Lexology One of the welcome announcements by the Minister of Finance in his budget speech delivered in February…
Key changes from Draft TLAB 2020
Article by: Regan van Rooy Please see below our summary of the key take-aways from draft tax legislation released by the South African National Treasury…
SARS targets foreign trusts for tax collection yet again
Article by: Regan van Rooy It is no secret that the South African Revenue Service (SARS) is suspicious of trusts, especially international ones. They are…
Judgment: Big G Restaurants vs SARS Full Judgment and Summary
Summary supplied by: Ms Deone Roos (Pieterse TRM Erasmus) Download the full judgment here: Summary
SARS can’t just order a bank to pay over your tax debt, court rules
The High Court in Pretoria recently ruled that taxpayers have a right to receive “sufficient” notice before the SA Revenue Service instructs a bank to…
Tax Ombud’s investigation into SARS reveals non-adherence to the Dispute Resolution Rules
Article by: Roula Hadjipaschalis, Lesley Bosman & Shivona Hansraj (KPMG) The Tax Ombud, Judge Bernard Ngoepe, has released his second Report on the investigation into…
CR’s promised “listening government” certainly true at Kieswetter’s SARS
Among the Ramaphosa Administration’s ambitions, its leader told us in Davos two years ago, is to be a “listening government”. Those who’ve attended high level…
Tax Case in South Africa dealing with Taxpayers’ rights
The High Court in Pretoria recently ruled that taxpayers have a right to be notified before the South African Revenue Service (SARS) appoints an agent…