February 5, 2021
Published by Brian Kahn at February 5, 2021
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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
Published by Brian Kahn at January 14, 2021
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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
Published by Brian Kahn at January 14, 2021
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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
Published by Brian Kahn at January 14, 2021
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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
Published by client-admin at October 14, 2020
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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
Published by client-admin at October 14, 2020
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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 […]
October 14, 2020
Published by client-admin at October 14, 2020
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In the past few months, COVID-19’s unwelcome visit has led to the increased need for social distancing and, by extension, new methods of communication within and […]
August 24, 2020
Published by Brian Kahn at August 24, 2020
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Fact: A cow-bison hybrid is called a “beefalo” Fact: The first oranges weren’t orange The original oranges from Southeast Asia were a tangerine-pomelo hybrid, and they […]
August 24, 2020
Published by Brian Kahn at August 24, 2020
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A business interruption insurance policy typically caters for a decrease in turnover or profit (depending on the type of cover); an increase in operating expenses and […]
August 24, 2020
Published by Brian Kahn at August 24, 2020
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The last few months have been extremely tough for small business owners as a result of the global COVID-19 pandemic, and various lockdown measures that have […]
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May 14, 2019
Published by Brian-Kahn at May 14, 2019
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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 […]
June 6, 2018
Published by Brian-Kahn at June 6, 2018
Categories
The recent introduction of section 7C to the Income Tax Act brought the taxation of trusts, and the funding thereof specifically, under the spotlight again. Briefly, section […]
April 13, 2018
Published by Brian-Kahn at April 13, 2018
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This article deals with the questions of who can institute litigation on behalf of a trust, as well as with the question of how jurisdiction is […]
April 13, 2018
Published by Brian-Kahn at April 13, 2018
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Trusts are well-known to facilitate effective estate planning and continuity planning strategies. That said, setting up a trust – whether an inter vivos (between the living) […]