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Your business can grow and flourish by going green
As the risks of climate change become more intense and prevalent in today’s world, businesses are feeling the pressure to adapt and rethink their business

Are civil judgments susceptible to rescission?
On 11 March 2022, the Constitutional Court (CC) of South Africa granted leave to appeal and set aside an order from the High Court of

Analysing tax exemption for dividends
Dividends are a valuable part of many shareholders’ income, but even though they are exempt from regular income tax, it does not mean that they

Budget 2022: Details start to emerge
The annual National Budget Speech was delivered on 23 February 2022 by Finance Minister Enoch Godongwana. Practitioners are getting to grips with some of the

Access the market abroad as a DTMC
In 2013, the South African government introduced the Domestic Treasury Management Company (DTMC) regime to allow South African companies that are registered with the Financial Surveillance

Is your disclosure “voluntary”?
In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue
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