Brian-Kahn

March 25, 2021

How do I register a trust?

A trust is an agreement between the person who owns the assets and the appointed trustees. A trust can be a good way to preserve your […]
March 25, 2021

Auditing your tax compliance profile

Taxpayers who make use of the South African Revenue Service’s (SARS) electronic filing system (or as it is generally known, eFiling) will know that, in addition to containing a history […]
March 25, 2021

What’s the buzz about business rescue?

If a company/close corporation is in financial trouble and all possible avenues to save the business have been exhausted, there is one last option available to […]
March 17, 2021

#2 What the hell is that?

As promised, herewith some phobias beginning with the letter B. Phobia Condition Bacteriophobia Fear of bacteria – Mysophobia, also known as verminophobia, germophobia, germaphobia, bacillophobia and bacteriophobia.  This is a pathological fear of contamination and germs […]
February 5, 2021

What the hell is that?

Shortly before the holiday season commenced, my firm was mandated to undertake a due diligence on behalf of a potential purchaser of a farming operation involving poultry, geese, and […]
January 14, 2021

Are you freely exposing your data to data thieves?

Convenience is everything in our fast-pace world that never seems to sleep. From takeaways to online shopping to 24-hour stores to free public internet networks, our […]
January 14, 2021

When can businesses return to ‘business as usual’

2020 was a year that will always be remembered for a variety of reasons. Apart from the obvious invasion of COVID around the world, South Africa […]
January 14, 2021

Caring for your loved ones by caring for their future

We’ve all seen it in movies and novels: A young unsuspecting person wakes up one day to find out that they had been left an extraordinarily […]
October 14, 2020

IFRS vs IFRS for SMEs

The majority of financial statements in South Africa are arguably compiled by implementing the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) […]
October 14, 2020

What is meant by “connected persons”?

On 28 January 2020, SARS released interpretation note 67 providing guidance on the term “connected persons” in section 1(1) of the Income Tax Act. The interpretation […]
May 23, 2019

Evidence obtained unlawfully from Facebook – does it infringe the right to privacy?

In the recent case of Harvey v Niland 2016 (2) SA 436 (ECG), the applicant, Mr Harvey, and the first respondent, Mr Niland, were the only […]
May 14, 2019

Important ingredients for the business recipe

“There are those who make it, those who sell it, and those who look after the money.” So, you have finally taken the plunge – you […]
May 14, 2019

Demystifying “non-refundable deposits”, “rouwkoop” and “penalty clauses” in sale of property agreements

The sale or purchase of a property is for many people one of the most important transactions that they will enter into in their lifetime. The […]
May 14, 2019

Trustees’ duties and powers

All the powers of a trustee are ‘fiduciary’, which means that they must be exercised as follows: in the best interests of all the beneficiaries; only […]