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: […]
Spur Group Secures Victory in the Cape High Court
The taxpayer’s contribution to its employee share option scheme is deductible On 26 November 2018 a full bench of the Western Cape High Court confirmed by ma…
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…