South Africa

May 12, 2020

A single supply of services: Which VAT rate applies?

On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
April 21, 2020

The taxing of capital gain

Section 9HA of the Income Tax Act deals with deemed disposals by a deceased person. This section of the Act often causes some confusion, especially where there are heirs or legatees other […]
February 5, 2020

2019 Tax Recap

As the year draws to a close, we reflect on some of the significant highlights (and lowlights) of the 2019 tax year. Significant judgments Our courts […]
January 20, 2020

Taxation of Foreign Employment Income

South Africa has a residence-based tax system, which means residents are taxed on their worldwide income, regardless of where that income was earned. South African tax residents living overseas and earning remuneration in respect of services rendered outside of South Africa […]
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