On 19 May 2026, SARS published guidance on the new Beneficial Owner Register for Partnerships (IT3(BO)). This process involves a...
Partnership tax
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The ABSA case: “Party” and “Tax Benefit” under the GAAR
The general anti-avoidance rules (GAAR) in sections 80A to 80L of the Income Tax Act 58 of 1962 (the Income Tax Act) have...
Tax in the 2026 Budget
There is always a lot of excitement about the budget and 2026 was no different. In this episode, I discuss some tax proposals in...
Section 7C
Section 7C has been a hot topic for tax practitioners since its introduction in the Income Tax Act as part of the 2016...
Considering VAT on grants
When thinking about VAT and grants, your first instinct is probably that there should not be VAT on a grant. In this episode, I...
Responding to SARS requests for information
SARS’ investigative process includes requesting information from taxpayers. In February 2024, the Western Cape High Court...