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Directors Are Not Liable To Shareholders For A Diminution In Value Of Their Shares
In a recent hearing before the Gauteng High Court, Hlumisa Investment Holdings RF Ltd v Kirkinis 2019 (4) SA 569 (GP), the minority shareholders of […]
Personal Information In Gated Estates
The collection and use of personal information in private estates and gated communities in South Africa is common. Visitors are often required to provide personal […]
Taxpayers Right To Confidentiality: Lessons From Al Capone
Several high-profile figures have come under public scrutiny during commissions of inquiry for serious crimes such as fraud and corruption. Prosecuting these offences is often […]
A Tax Benefit For Keeping Employees Incentivised And Motivated
Section 11(a) of the Income Tax Act allows a taxpayer to deduct expenditure for purposes of determining taxable income if such expenses are incurred in […]
The Property Practitioners Bill
The Property Practitioners Bill has now been signed into law by the President but it is not yet known when the Act will come into […]
Sars Provides Ruling On Donations Tax Threshold
Subject to any applicable exemption, donations tax is payable on the value of any property disposed of under any donation. With effect from 1 March […]
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