The National Treasury published the 2026 draft Tax Administration Laws Amendment Bill (‘TALAB’) at the end of July 2026. It...
2026 draft TALAB: PAYE for foreign employers, provisional tax penalties and VDP interest relief
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General tax matters
2026 draft TLAB: Key changes for businesses
The National Treasury has published the 2026 draft tax bills for comment. The bills consist of the draft Taxation Laws Amendment...
When do you need to look further than the transaction’s label? The Meiring Citrus case
Does the label on a contract determine its tax consequences? The Western Cape High Court considered this question in CSARS...
The taxation of crypto assets
SARS published a draft guide on the taxation of crypto assets in early July. Although it is not binding, even once finalised, it...
What is section 42?
Taxpayers and their advisors employ section 42 of the Income Tax Act in various types of transactions. When encountering this...
To charge interest or not?
The question often arises whether the tax law obliges certain lenders to charge interest on loans to connected parties. This...