Davey’s Locker

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

FOREIGN PENSION TRUST – SARS ADVANCE TAX RULING

Editors Note: In this sixth newsletter for 2022 we consider the following: Foreign Pension Trust – SARS Advance Tax Ruling (ATR) Two-Pot Retirement System & Tax The Model v SARS – 211/2021 (judgment 20 June 2022), ZASCA Post Facto Public Domain Information and...

read more

Categories

Archives