COVID-19 and Tax Residence

The pandemic has affected us all in numerous ways.  Even National Treasury and SARS have made some concessions, particularly regarding provisional tax estimates.  One area they haven’t addressed is the physical presence test in the definition of “resident” in the Income Tax Act. A natural person may qualify as a tax resident in two ways: […]

Clicks Loses Claim on Clicks ClubCard

Reserve set aside to meet loyalty card obligations found to be not deductible On 3 December 2019 the Supreme Court of Appeal delivered its judgment in the ma…