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Deepening Democracy through Access to Information
 The lawfulness of retrospective amendments in tax law

The lawfulness of retrospective amendments in tax law

19th July 2017 On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the... 

 Sars issues a further ruling on venture capital companies

Sars issues a further ruling on venture capital companies

19th July 2017 On 6 June 2017, the South African Revenue Service (“SARS”) issued binding private ruling 274 (“BPR 274”). BPR 274 deals with a venture capital... 

ENSafrica recognised as a leading international firm for India-related work

ENSafrica recognised as a leading international firm for India-related work

13th July 2017 We are delighted that, for the third consecutive year, ENSafrica has been identified as a leading international law firm for India-related work by... 

More ENS
 Employees’ tax withholding obligations in respect of share incentive arrangements

Employees’ tax withholding obligations in respect of share incentive arrangements

22nd June 2017 In terms of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, 1962 (the “Act”), every employer, who is a resident of South Africa, or... 

ENSafrica recognised for its business and industry knowledge in Africa

ENSafrica recognised for its business and industry knowledge in Africa

3rd May 2017 ENSafrica has maintained its top ratings by independent rankings agency the Legal 500 in its 2017 Europe, Middle East and Africa Guide. The Legal... 

 Intellectual property tax and exchange control reform – the details revealed

Intellectual property tax and exchange control reform – the details revealed

29th March 2017 One of the main surprises in the 2017 South African Budget Review was the announcement of what appeared to be a real shift in policy in respect of... 

 Exchange control relaxations for fund managers?

Exchange control relaxations for fund managers?

29th March 2017 In the 2017 South African Budget Review, specific statements were made from a tax and exchange control perspective in relation to fund managers. We... 

 Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?

Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?

1st February 2017 In terms of section 8E of the South African Income Tax Act, 1962 (the “Act”), dividends received by or accrued to a person in respect of certain... 

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