Lance Dickson Construction CC v CSARS
In this appeal, the court had to determine whether the taxpayer was liable to pay a 25% penalty for the understatement of its liability for capital gains tax.
Alert 63
In this week's alert:
Tax Practitioner Connect Newsletter
The latest Tax Practitioner Connect Newsletter (issue 39) has been published and deals with topics such as the Interpretation Note on Transfer Pricing, VAT Customer Experience Study, SARS payment rules, latest scams and more.
Tax Exempt Institutions Connect Newsletter
The latest Tax Exempt Institutions Connect Newsletter (Issue 2) has been published.
HAB Personnel Services CC v CSARS
In this appeal, the question was raised whether two individuals, each trading as sole proprietorships, were independent contractors or rather employees of the taxpayer.
Puma Energy Procurement SA(Pty) Ltd v CSARS
This appeal revolved around whether or not a prescribed claim for refunds under the Customs and Excise Act may be claimed as a deduction in terms of section 11(a) of the IT Act.
Non-Executive Directors (VAT and PAYE)
Binding General Ruling (hereafter “BGR”) 40 was issued on 10 February 2017 with the purpose to confirm that as non-executive directors (hereto “NEDs”) are not common law employees and the company concerned does not control/supervise the manner and behaviour in which the NED conducts their duties/hours of work, the fees earned for services rendered as an NED do not constitute “remuneration” as envisaged...