Value added tax (“VAT”) is a primary form of taxation that is charged at a standard rate by the South African Revenue Service (currently 15% at the time of writing) on the supply of most goods and services. Business enterprises are aware that VAT is raised on certain...
In a recent Constitutional Court judgment, Thistle Trust v Commissioner for the South African Revenue Service [2024] ZACC19, a majority Court held that the conduit principle, which is accepted by SARS in respect of trusts did not apply to a structure used by the...
Generally speaking, when an attorney is approached by a client asking for legal services, the attorney is obliged to assist. However, there are exceptions to this rule. For instance, the client might be asking for services in a field of law in which the attorney does...
