Warning; language in paragraphs 5 and 6 – even though quoted verbatim – may be offensive to some persons. Words – and more particularly the written […]
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 […]
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 […]
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 […]
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 […]
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 […]
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) […]
Fraud can be defined as the unlawful and intentional making of a representation that causes actual or potential prejudice to another. Parties often act on the […]
E-filing doesn’t allow ‘secured’ or password-protected documents to be uploaded—but there is a solution. Following SARS Commissioner Edward Kieswetter’s announcement that he intends to rebuild SARS’ […]
The Income Tax Act contains various provisions in terms of which transactions can occur between specified parties without adverse tax consequences being incurred in respect of those […]
South African law makes provision for the fact that a person should, in principle, be entitled to institute an action for restitution where their estate was impoverished without justification. […]