The number of cases before South African courts involving the general anti-avoidance rules (the GAAR) have increased noticeably...
Be careful of the GAAR
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Individuals and wealth planning
Pointers for share incentive schemes
Many companies use share incentive schemes to align the objectives of key staff members and the company. The design may look...
Trusts – good or bad?
One of the most popular episodes of my podcast, Tax Break, deals with a question that often comes up from advisors: this is...
Trusts: Conduit-pipe tax rules
The appellate division established the conduit-pipe principle in 1938 in Armstrong v CIR and confirmed it in subsequent cases....
Employee share schemes: South African tax considerations
Companies often set up employee share schemes that incentivise and align key staff members with the company’s broader...
Tax implications of emigrating from South Africa
An estimated 20 000 to 25 000 South Africans emigrate from the country every year. The current trend is that this number is...