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) […]
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 […]
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 […]
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 […]
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 […]
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 […]
There is a common misconception that MOUs are always non-binding. MOUs can in fact be binding, non-binding or partly binding and partly non-binding, it all depends […]
Here is a tricky matter – and for the creditor a harsh lesson. The case of Trinity Asset Management Ltd (“Trinity“) / Grindstone Investments 132 (Pty) […]