011 463 5566 tonyd@harding.co.za

REVISED DISPUTE RESOLUTION RULES

Editor’s Note: In this third newsletter for 2023 we consider the following: Stop Press – Revised Dispute Resolution Rules published. USP Penalties revisited: Thistle & Coronation SCA Judgments Domestic solar PV panels tax rebate and Business Deduction – Budget...

BUDGET SPEECH 2023/24 TAX YEAR

Editors Note: In this newsletter we address salient features of the National Budget, 22 February 2023. Tony Davey – Editor Duncan McAllister – Co-Editor Werner Vos – Consultant 1. INDIVIDUALS The maximum marginal rate for natural persons remains at 45% and is reached...