What does the 2016 Budget mean for implementation of the carbon tax?
2nd March 2016 Finance Minister Pravin Gordhan did not mention the proposed carbon tax (the “tax”) in his Budget Speech delivered on 24 February 2016. Curiously,... →
ENSafrica recognised at the Client Choice Awards
26th February 2016 The Client Choice Awards honour lawyers globally, across 68 jurisdictions, who add real value to their clients’ businesses, going beyond what other... →
Mandatory transfer pricing documentation
19th February 2016 On 15 December 2015, SARS issued a draft Public Notice that sets out the additional record-keeping requirements for transfer pricing transactions.... →
Settlors beware – control over the assets of a trust
18th February 2016 The establishment of an offshore discretionary trust (“the Trust”) by a South African tax resident person (“Settlor”) gives rise to various South... →
Tax administration – SARS’ constitutional obligations and taxpayers’ rights
17th February 2016 Given recent media coverage of the various Constitutional Court challenges involving government institutions and the Presidency; the perceived... →
“Gardening leave” and the enforceability of restraints of trade
15th February 2016 The South African Labour Courts have, until now, not had the opportunity to consider what impact, if any, a so-called “gardening leave” provision... →
ENSafrica appoints Mzi Mgudlwa as new Chief Executive
1st February 2016 ENSafrica is pleased to announce that Mzi Mgudlwa has been appointed as its new Chief Executive (“CE”), with effect from 1 March 2016. Mzi has... →
Unilateral extension of prescription in certain specific tax matters
28th January 2016 Section 99 of the Tax Administration Act, 28 of 2011 (“Tax Admin Act”), which regulates prescription in relation to tax assessments, provides that... →
