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Tax planning structures normally involve multiple parties. Sometimes the individuals and/or legal entities involved are inter-connected. The tax benefits generated through such structures, almost...
The Supreme Court of Appeal ("SCA") recently tackled the debate around the issue of whether it was sufficient to merely be the holder of a mining right in terms of the Mineral and Petroleum...
Mining companies are obliged to perform environmental rehabilitation of mining sites upon the decommissioning or termination of mining activities. Section 37A of the Income Tax Act, 62 of 1968...
The National Treasury has published a draft Taxation Laws Amendment Bill 2010 together with a draft Explanatory Memorandum dealing with proposed amendments to the Income Tax Act, 1962.
It sounds like the start of a joke: where is the most dangerous place in a supermarket? In a recent judgment by the Supreme Court of Appeal in Checkers Supermarket v Lindsay 2009 (4) SA 459 (SCA) /...
South Africa cannot afford to have fraudsters as human rights commissioners nor can it afford to have people with track records that will ensure that ordinary South Africans have no confidence...