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[Learn Accounting] It's about people, team fit and technology
[Learn Accounting] It's about people, team fit and technology

At Tuesday's Learn Accounting launch, Jacqui Kew, Associate Professor at the UCT College of Accounting, explained that students are of the mindset that achieving very high marks is the most important thing...

By Jessica Taylor 12 Feb 2015 12:15

Budgeting process a vehicle to improve business results
Budgeting process a vehicle to improve business results

As we approach the end of February, many companies are either busy with or have just completed their dreaded budget cycle. Quite often people do not see this as a rewarding experience...

By Johann Koegelenberg 12 Feb 2015 07:58

Transfer duty - taxing for buyers and ultimately also sellers
Transfer duty - taxing for buyers and ultimately also sellers

Taxing a sale between a willing home owner and buyer is controversial in most countries in which it is levied; no less so than in South Africa, where it is termed transfer duty. Its critics argue that it is simply a tax for which there is no specific reason or rationale, other than to help fill national coffers...

By Andrew Golding 6 Feb 2015 11:30

Impact of new Binding Private Ruling 185
Impact of new Binding Private Ruling 185

The South African Revenue Service (SARS) released Binding Private Ruling 185 on 11 December 2014, which deals with the disposal of assets and the assumption of (contingent) liabilities in terms of s42 of the Income Tax Act, No 58 of 1962...

By Heinrich Louw 4 Feb 2015 08:44

VAT vendor wins case against State
VAT vendor wins case against State

The Supreme Court of Appeal (SCA) on 12 December 2014 handed down judgment in the matter of Director of Public Prosecutions, Western Cape v Parker (103/14) [2014] ZASCA 223...

By Heinrich Louw 23 Jan 2015 10:11

Louis Kruger
Claiming notional input tax credit

Where a VAT Vendor acquires fixed property from a Non-VAT Vendor, such transaction is subject to Transfer Duty at the prescribed rates...

By Louis Kruger 16 Jan 2015 12:46

Chemory Gunko
What do you really need?

A personal financial coaching strategy to tackle spiritual bankruptcy...

By Chemory Gunko 18 Dec 2014 09:12

The insurance industry in 2015
The insurance industry in 2015

The short-term insurance industry is the grease which ensures that the economy functions successfully: it enables businesses to manage their risks and to focus on what they do best...

By Adam Samie 12 Dec 2014 06:43

Time to debunk the myths of market volatility
Time to debunk the myths of market volatility

Nassim Taleb, renowned author and fierce critic of all who take comfort in statistics, once chose the snappy title of 'We Don't Quite Know What We are Talking About When We Talk About Volatility' for one of his papers...

By Carl Roothman 10 Dec 2014 11:35

Anton Harber
Depth of Africa coverage improves

Coverage of the rest of Africa in our media provides an interesting gauge of our relationship with the continent since our borders opened up 20 years ago...

By Anton Harber 5 Dec 2014 04:53

Interpretation of fiscal legislation
Interpretation of fiscal legislation

The judgment of the Supreme Court of Appeal in Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014) (Bosch case) dealing with the fiscal consequences of a deferred delivery transaction is not only important in the context of the meaning of simulation, but also with reference to the way in which legislation should be interpreted...

By Emil Brincker 3 Dec 2014 10:16

No evidence justifying penalty
No evidence justifying penalty

Judgment was handed down in the Tax Court on 18 November 2014 in the case of AB (Pty) Ltd v The Commissioner for the South African Revenue Service (case number 1132, as yet unreported)...

By Heinrich Louw 3 Dec 2014 09:41

JP Landman
SA property sector to become more investor-friendly

The long-standing pattern has been that if local financiers buy, foreign investors will be sure to follow. It is therefore imperative for the industry, with both private sector and government players, to create an inviting and enabling environment for investors on home shores...

By JP Landman 20 Nov 2014 12:10

Export credit can bridge infrastructure funding gap
Export credit can bridge infrastructure funding gap

International banks, investment funds and other investors are turning to Africa for infrastructure investment returns that promise to be higher than those in developed markets...

By Frances Okosi 12 Nov 2014 12:38

Vision 2030 requires leadership and courage
Vision 2030 requires leadership and courage

Cape Town's socio-economic challenges cannot be overcome through narrow, sectarian politicking.

By Chris Whelan 12 Nov 2014 08:54

Reasons for decline in generational family wealth
Reasons for decline in generational family wealth

Approximately 70% of second-generation families squander assets received from an estate transfer.

By Carien Strauss 12 Nov 2014 08:27

New withholding tax on interest soon into operation
New withholding tax on interest soon into operation

With the new withholding tax on interest soon coming into operation on 1 March 2015, preparations by affected parties for the tax should be well under way.

By Graeme Palmer 7 Nov 2014 07:59

Alternatives to bank loans for financing small enterprises
Alternatives to bank loans for financing small enterprises

If you're a South African entrepreneur or small business owner looking for financing to start or expand a business, you have probably become accustomed to banks and venture capital firms slamming the door in your face.

By Steven Cohen 31 Oct 2014 08:38

Subrogation entitles insurer to certain rights
Subrogation entitles insurer to certain rights

After your insurer indemnifies you in terms of your policy of insurance, your insurer has certain rights. One of those rights is the right of subrogation, either by common law or in terms of the insurance policy.

By Jayne Cross 21 Oct 2014 07:16

Debt collection and flight, fight or freeze concept
Debt collection and flight, fight or freeze concept

The scientific notion of flight, fight or freeze describes responses triggered by the perception that we are under physical or mental threat. This concept has percolated the legal fraternity over the years and it recently shared the spotlight with advocate Barry Roux and Gerrie Nel in the Oscar Pistorius trial.

By Keolebogile Mugabe 16 Oct 2014 11:23

Ke nako! Shifting to a green economy
Ke nako! Shifting to a green economy

Ke nako (It's time) was the buzz phrase top of mind during the months preceding the 2010 FIFA World Cup. In 2014 this phrase once again rings true, but for a new zeitgeist: it's time for business to get on the green wave.

By Sindy Peters 7 Oct 2014 10:17

UDZ tax incentive extended for six years
UDZ tax incentive extended for six years

In 2003 the Urban Development Zone (UDZ) tax incentive was introduced under section 13quat of the Income Tax Act, 1962 to promote urban renewal in demarcated areas.

By Graeme Palmer 26 Sep 2014 09:01

Concerns about reduction in interest deduction limitation rate
Concerns about reduction in interest deduction limitation rate

Interest deduction limitation provisions have been enacted in terms of s23N of the Income Tax Act, No 58 of 1962, which apply to so called 'reorganisation and acquisition transactions'.

By Andrew Lewis 26 Sep 2014 08:56

Tax consequences on improvements on land under a sub-lease
Tax consequences on improvements on land under a sub-lease

The South African Revenue Service (SARS) was recently called upon to make a ruling on the income tax consequences for the lessor, lessee and the sub-lessee of land, arising from an obligation on the sub-lessee to effect improvements on the land under a sub-lease in circumstances where no express obligation for improvements was placed on the lessee by the main lease.

By Graeme Palmer 17 Sep 2014 07:54

Special Economic Zone Act will attract foreign investments
Special Economic Zone Act will attract foreign investments

New investor incentives and benefits from the Special Economic Zone (SEZ) Act 2014 in South Africa will attract further domestic and foreign direct investment to South African industrial and special economic zones.

By Chris Mashigo 8 Sep 2014 11:29

Changes in Taxation Laws Amendment Bill in spotlight
Changes in Taxation Laws Amendment Bill in spotlight

The draft 2014 Taxation Laws Amendment Bill (TLAB) brings with it some important proposed changes to the formula that employers use to calculate the fringe benefit value of their contributions to employees' defined benefit funds.

By Rob Cooper 8 Sep 2014 10:44

Choosing the right financial advisor is crucial
Choosing the right financial advisor is crucial

The best way to secure financial freedom is to devise, implement and manage a sound, tailor-made strategy with an independent financial adviser (IFA). But choosing the right IFA, a professional who will manage your money and help you meet your long-term objectives, is not always easy.

By Greg Stockton 5 Sep 2014 09:17

Marion Scher
Write reports people will actually read

I was recently asked to coach two young women whose sole job was to prepare their company's annual general report. That was all they did...

By Marion Scher 3 Sep 2014 05:52

Danette Breitenbach
Eugene... the new face of banking radio?

Radio has long been the battlefield for banking. Over the past couple of years the banking sector, because of some guy called Steve, became even more competitive.

By Danette Breitenbach 29 Aug 2014 08:02

Parties to a statutory merger must consider tax consequences
Parties to a statutory merger must consider tax consequences

The purpose of this article is to discuss aspects of the relationship between the provisions of the Companies Act, No 71 of 2008 and the Income Tax Act, No 58 of 1962 (ITA) in relation to statutory mergers.

By Justine Krige 29 Jul 2014 07:28

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