Rethinking staff outsourcing contracts from a tax perspective
On 30 August 2024, the Tax Appeals Tribunal (Tribunal) delivered a judgment in Appeal E433 of 2024 (judgment), in which it held that the reimbursement of staff costs made by a charitable...
17 Oct 2024Tax & Exchange
Control
National Small Enterprise Amendment Act: Changes afoot?
On 27 September 2024, the President brought into operation certain sections of the National Small Enterprise Amendment Act 21 of 2024 (Amendment Act), which amends the National Small...
16 Oct 2024Corporate &
Commercial Law
Everything you have always wanted to know about beneficial ownership under the Companies Act
Almost two years after the Companies Act was amended to provide for a beneficial ownership disclosure regime, questions still abound as to its interpretation and implementation.
16 Oct 2024Corporate &
Commercial Law
