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Prescription of claims: on-demand loans
A loan which is repayable on demand becomes due the moment it is advanced to the debtor. Accordingly, such a [...]
South Africa’s Business Rescue regime – firing on all cylinders?
The downturn in world economies has placed business under severe pressure in the last few years. In South Africa, the [...]
Tax amendments – 2016
INTRODUCTION The Taxation Laws Amendment Bill, 2015, the Tax Administration Laws Amendment Bill, 2015 and the Rates and Monetary [...]
The dismissal process
ISSUE When does a dismissal take place and what must be shown to prove that fact? COMMISSIONER'S DECISION [...]
QUO VADIS – business rescue or liquidation?
Going under business rescue is proving to be an increasingly attractive option for South African companies that are in financial [...]
The special voluntary disclosure programme: an update and some practicalities and predicaments
By: The Werksmans Tax Team The Special Voluntary Disclosure Programme (“SVDP”) kicked off on 1 October 2016 and runs until [...]
