by Tony Davey | Mar 12, 2025 | Davey's Locker
In this newsletter we address salient features of the National Budget, 12 March 2025. Tony Davey – Editor | Duncan McAllister – Co-Editor | Werner Vos – Consultant BUDGET SPEECH 2025/26 TAX YEAR INDIVIDUALS There are no changes to the rates of tax and rebates. The...
by Tony Davey | Jan 24, 2025 | Davey's Locker
Editor’s Note: In this first newsletter for 2025 we consider the following: Collective Investment Schemes (CIS) Tax Treatment Review, Amending Acts Promulgated, Retirement Funds now Formally Excluded from the Exit Charge Under Section 9H, Another Concourt Tax Case:...
by Tony Davey | Nov 20, 2024 | Davey's Locker
Editor’s Note: In this seventh newsletter for 2024 we consider the following: The Thistle Case finality – Concourt Judgment Non-Submission of a Tax Return and Penalties: Administrative Penalties or the USP? Tax Practitioners further Statutory Recognition The Office of...
by Tony Davey | Sep 16, 2024 | Davey's Locker
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,...
by Tony Davey | Jul 16, 2024 | Davey's Locker
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...
by Tony Davey | May 31, 2024 | Davey's Locker
Editor’s Note: In this fourth newsletter for 2024 we consider the following: RSA Resident Trusts with non-resident beneficiaries revisited Constitutional Court Tax Jurisdiction The Tax Court – Status and Representation Determined (Guest Author) Musings on SARS Advance...
