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Collecting tax debts from third parties

19 June 2013 | Tax

There are provisions in the Tax Administration Act 28 of 2011 (the Act) which allow the South African Revenue Service (SARS) to recover a taxpayer’s tax debt from a third party who either holds money for, or owes money to, that taxpayer. This is a very e

Mutual assistance provisions in double tax agreement between United Kingdom and South Africa

10 June 2013 | Tax

In the recent case of Ben Nevis (Holdings) Limited & Metlika Trading Limited v The Commissioners for HMRC (Her Majesty's Revenue and Customs) [2013] EWCA, the Court of Appeal of England and Wales considered the interpretation of the mutual assistance prov

Shareholders liable for tax debts of companies on winding up

10 June 2013 | Tax

The Tax Administration Act, No 28 of 2011 (TAA) took effect on 1 October 2012.

Trusts - is the conduit principle in peril?

03 June 2013 | Tax

The announcement regarding trusts in the 2013 budget is notable for two reasons: its brevity and its lack of detail.

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New Mauritian tax treaty

03 June 2013 | Tax

Classification of instruments as debt or equity

27 May 2013 | Tax

Consideration received for the surrender of a right to acquire shares under Section 8C

21 May 2013 | Tax

Withholding taxes: a costly administrative burden?

14 May 2013 | Tax

Preference shares constituting equity shares

13 May 2013 | Tax

New proposals on recharacterisation of hybrid debt instruments

06 May 2013 | Tax

Your medical scheme tax credits and the budget 2013

04 April 2013 | Tax

VDP Applications: A Taxpayer’s Chance For A New Start

20 March 2013 | Tax

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