Davey’s Locker

RIGHT OF APPEARANCE IN TAX COURT EXPANDED

Editor’s Note: In this sixth newsletter for 2024 we consider the following: Right of Appearance in Tax Court Expanded ADR Process accelerated to Objection Stage Introducing a “new” Ground of Appeal, post original Objection SARS Interpretation Notes (INs), Draft Ins,...

read more

CONSTITUTIONAL COURT CORONATION JUDGMENT

Editor’s Note: In this fifth newsletter for 2024 we consider the following: Constitutional Court Coronation Judgment Poulter v SARS: The next instalment (Guest Author) Dissipation of Tax Debt – Third Party Liability The new Two-Pot Retirement System, 1 September 2024...

read more

BUDGET SPEECH 2024/25 TAX YEAR

In this newsletter we address salient features of the National Budget, 21 February 2024. Tony Davey – Editor | Duncan McAllister – Co-Editor | Werner Vos - Consultant (tonyd@harding.co.za www.daveyvos.co.za) INDIVIDUALS There are no changes to the rates of tax and...

read more

‘TWO-POT’ RETIREMENT SYSTEM POSTPONED

EDITOR'S NOTES: In this seventh newsletter for 2023 we consider the following: ‘Two-Pot’ Retirement System Postponed PN31 Revisited : The Taxation Laws Amendment Bill, 1 November 2023 CFCs Foreign Business Exemption (FBE) revisited Ponzi Schemes : Capital Losses...

read more

REVISED DISPUTE RESOLUTION RULES

Editor’s Note: In this third newsletter for 2023 we consider the following: Stop Press – Revised Dispute Resolution Rules published. USP Penalties revisited: Thistle & Coronation SCA Judgments Domestic solar PV panels tax rebate and Business Deduction – Budget...

read more

BUDGET SPEECH 2023/24 TAX YEAR

Editors Note: In this newsletter we address salient features of the National Budget, 22 February 2023. Tony Davey – Editor Duncan McAllister – Co-Editor Werner Vos - Consultant 1. INDIVIDUALS The maximum marginal rate for natural persons remains at 45% and is reached...

read more

Categories

Archives