by Tony Davey | Sep 18, 2024 | Davey's Locker
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,...
by Tony Davey | Jul 16, 2024 | Davey's Locker
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...
by Tony Davey | May 31, 2024 | Davey's Locker
Editor’s Note: In this fourth newsletter for 2024 we consider the following: RSA Resident Trusts with non-resident beneficiaries revisited Constitutional Court Tax Jurisdiction The Tax Court – Status and Representation Determined (Guest Author) Musings on SARS Advance...
by Tony Davey | Mar 19, 2024 | Davey's Locker
Editor’s Note: In this third newsletter for 2024 we consider the following: Soft Loans to Non-Resident Trusts revisited – Budget Review 2024 Constitutional Court judgments eagerly awaited in Thistle Trust and Coronation cases Foreign Employment PAYE Limitations Global...
by Tony Davey | Feb 21, 2024 | Davey's Locker
In this newsletter we address salient features of the National Budget, 21 February 2024. Tony Davey – Editor | Duncan McAllister – Co-Editor | Werner Vos – Consultant (tonyd@harding.co.za www.daveyvos.co.za) INDIVIDUALS There are no changes to the rates of tax...
by Tony Davey | Jan 16, 2024 | Davey's Locker
Editor’s Note: In this first newsletter for 2024 we consider the following: ‘Two-Pot’ Retirement System implementation date 1 September 2024 The Thistle Trust v C: SARS, revisited Bona Fide Inadvertent Error – recent case Amendments to Section 7C Farewell Prof Lindsay...
