Articles

Mineral Royalty: Treatment Of Transport, Insurance And Handling Expenses

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VAT registration for non-executive directors

On 10 February 2017, SARS issued Binding General Ruling 41 ("BGR41") with regard to the VAT implications for non-executive directors.

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A Sale of Immovable Property – When Does the Taxpayer’s Liability Arise?

Review of a case that dealt with the issue of whether a taxpayer’s liability arises in the year in which the sale of immovable property is concluded or in the year in which payment is received and transfer is made.

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Judicial Sales of Vessels in South Africa Pendente Lite – The MV “Silver Star”

The MV "Silver Star" was arrested in rem pursuant to the provisions of section 3(6) and 3(7) of the Admiralty Jurisdiction Regulation Act at Port Elizabeth as an associated ship of the MV "Sheng Mu".

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SCA Rules That Nine-Storey Building in Durban Will Remain

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Imported Goods: The Price Reference Tool Dilemma

SARS officials on the ground have lost sight of the fact that the reference index is only a tool and not a method of valuation

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Brand Damage on Social Media

There is no doubt that the social media space is vital for marketing in this day and age but when things go wrong they can quickly spiral out of control and it is very difficult to have a strategy in place that anticipates all of these issues.

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Competition Law Update – Draft Changes for Comment

On 9 June 2017, the Competition Commission published proposed changes to the lower threshold used for calculating whether a merger has to be reported to the Commission for investigation and approval.

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Social Media & Schools

Schools will often be placed in the spotlight when one of their learners does something silly on social media.

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Admission Revoked – Social Media Update

Young people in South Africa are starting to secure their places in Universities for the coming years and would be well advised to be very careful not to make the same mistakes as these students in the USA.

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