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Perspective that moves business forward.

Fresh thinking and practical insights
for businesses that never stand still.

Articles

  • New IFRS For SMEs - When Is a Business Not a Business?

    The third edition of IFRS for SMEs has quietly dropped one of its biggest updates: a fresh, sharper definition of what counts as a business.

  • The New Five-Step Revenue Model: What It Means for SMEs

    If you’re running a growing business, chances are you’ve wrestled with the question: When exactly should I recognise revenue? The rules used to feel fairly straightforward—record income when you hand over goods or complete a service.

  • Please Call Me

    The “Please Call Me” matter may have been settled with Vodacom but what are the SARS implications for Kenneth Makate?

  • Changes to the Trust Landscape

    The trust landscape in South Africa has undergone significant changes in recent years, particularly from a tax and compliance perspective, driven by both domestic reforms and international pressure.

  • Global Minimum Tax - What You Need To Know!

    Global Minimum Tax (“GMT”) was recently introduced in South Africa with retrospective application to tax years starting from 1 January 2024.

  • SA Trusts: Permitted Externalisation of Funds to Offshore Trusts

    Until recently SA Trusts were not permitted to transfer assets directly to a non-resident Trust.

  • Shaping Change: How Consultation Influences Legislation

    On 12 November 2025, The Minister of Finance tabled the Medium-Term Budget and as part of that process, the Tax Administration Laws Amendment Bill was formally tabled.

  • Tax Court Judgment on General Anti-Avoidance Rules (GAAR) – G v The Commissioner for the South African Revenue Service (September 2025)

    The Tax Court handed down judgment in a GAAR related matter, where the tax benefits that were conferred to the creator of these impermissible arrangements, were successfully assessed.

  • Ceasing South African Tax Residency: Key Tax Implications for Emigrants

    As more South Africans consider emigration, whether for security, lifestyle, career, or financial reasons, many overlook the significant tax consequences of formally ceasing South African tax residency.

  • Tax Alert: Efiling Profile Hijackings – We Need Your Input!

    We have waited with bated breath for the release of the Draft Report into alleged eFiling Profile Hijackings from the Office of the Tax Ombud (OTO), which was published on 01 October 2025.

  • Is your Public Benefit Organisation at Risk?

    A Public Benefit Organisation (PBO) is a non-profit organisation whose sole or principal objects are to carry out one or more public benefit activities with altruistic or philanthropic intent.

  • SARS on the Attack: Diesel Refunds

    SARS has recently intensified its audits of diesel refunds. In some cases, SARS is even revisiting claims going back more than two years.

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