VAT INCREASE WITHDRAWN
Editor’s Note: In this third newsletter for 2025 we consider the following: VAT Increase Withdrawn Budget Newsletter No. 2.2025, status quo. Foreign Pensions – Budget Proposal to withdraw the tax exemption Trust Taxation – Budget Proposal to clarify technical...
BUDGET SPEECH 2025/26 TAX YEAR
In this newsletter we address salient features of the National Budget, 12 March 2025. Tony Davey – Editor | Duncan McAllister – Co-Editor | Werner Vos – Consultant BUDGET SPEECH 2025/26 TAX YEAR INDIVIDUALS There are no changes to the rates of tax and rebates. The...
COLLECTIVE INVESTMENT SCHEMES (CIS) TAX TREATMENT REVIEW
Editor’s Note: In this first newsletter for 2025 we consider the following: Collective Investment Schemes (CIS) Tax Treatment Review, Amending Acts Promulgated, Retirement Funds now Formally Excluded from the Exit Charge Under Section 9H, Another Concourt Tax Case:...
THE THISTLE CASE FINALITY – CONCOURT JUDGMENT
Editor’s Note: In this seventh newsletter for 2024 we consider the following: The Thistle Case finality – Concourt Judgment Non-Submission of a Tax Return and Penalties: Administrative Penalties or the USP? Tax Practitioners further Statutory Recognition The Office of...
RIGHT OF APPEARANCE IN TAX COURT EXPANDED
Editor’s Note: In this sixth newsletter for 2024 we consider the following: Right of Appearance in Tax Court Expanded ADR Process accelerated to Objection Stage Introducing a “new” Ground of Appeal, post original Objection SARS Interpretation Notes (INs), Draft Ins,...
CONSTITUTIONAL COURT CORONATION JUDGMENT
Editor’s Note: In this fifth newsletter for 2024 we consider the following: Constitutional Court Coronation Judgment Poulter v SARS: The next instalment (Guest Author) Dissipation of Tax Debt – Third Party Liability The new Two-Pot Retirement System, 1 September 2024...
Adv. Anthony (Tony) Harding Davey
Editor
Tony is a co-author of Broomberg on Tax Strategy (Lexis Nexis). He is also the columnist for Costa Divaris’ (ex Silke on Income Tax) monthly tax newsletter as well as the South African contributing author to two international publications Planning and Administration of Offshore and Onshore Trusts (Bloomsbury Publishing Plc) and Tolley’s International Succession Laws (STEP). He appears as a guest tax adviser on Summit T.V. Prior to establishing the firm, Tony acted as General Counsel to three JSE-listed financial services companies. As a member (honorary Status Conferred in 2014) of the National Bar Council of SA (previously IAASA), Tony negotiates Alternate Dispute Resolution and litigates before the Tax Board and Court.