by Pieter van der Zwan | Jan 21, 2026 | Corporate and business tax
If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? This affects the taxes to be declared to SARS. It may also affect whether an exemption applies. SARS recently issued...
by Pieter van der Zwan | Aug 22, 2025 | Amendments, Corporate and business tax
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. A significant proposal relates to section 8E, which deals with hybrid equity instruments. It affects, amongst others, preference shares. In this episode of my podcast, Tax...
by Pieter van der Zwan | Aug 1, 2025 | Individuals and wealth planning
One of the most popular episodes of my podcast, Tax Break, deals with a question that often comes up from advisors: this is whether they should advise their clients to keep their assets in trusts. This depends on the facts and circumstances of each case and some tax...
by Pieter van der Zwan | Feb 14, 2025 | Value Added Tax
Taxpayers conducting operations in certain industries may claim a refund of the road accident fund levies included in the price they paid for fuel used in those activities. The Gauteng High Court recently issued judgments in disputes involving these refunds in...
by Pieter van der Zwan | Sep 15, 2024 | Uncategorized
SARS’ investigative process includes requesting information from taxpayers. In February 2024, the Western Cape High Court delivered judgment in CSARS v J Company. This case deals with requests for relevant material. This article considers the requirements...
