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...
RSA RESIDENT TRUSTS WITH NON-RESIDENT BENEFICIARIES REVISITED
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...
SOFT LOANS TO NON-RESIDENT TRUSTS REVISITED – BUDGET REVIEW 2024
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...
BUDGET SPEECH 2024/25 TAX YEAR
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 and...
Final Date for Provisional Taxpayers to Lodge their Income Tax Returns
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...
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.