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Trusts and Estate Planning

When a person dies, that person is deemed to have disposed of his or her assets (for tax purposes) on the day before death for an amount equal to the market value of those assets at that time. All assets of the deceased fall into these deemed disposal provisions,...

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Budget Speech 2017 / 2018 Highlights

BUDGET SPEECH | TAX IMPLICATIONS Most of the budget speech speculations were around whether Finance Minister Pravin Gordhan would increase VAT, introduce a new 'supertax' on wealthy individuals or be 'braaied' himself. Although VAT wasn't increased, Gordhan...

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How to download the C2M App

THE C2M APP IS FREE AND AVAILABLE FROM THE APP STORE AND GOOGLE PLAY. Simply search “C2M Chartered Accountants” in the App Store / Google Play and continue with the download.      C2M APP FEATURES INCLUDE: Updates from C2M directly on your mobile phone or...

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Remember to ask for interest

On 21 October 2016 judgment was handed down by the High Court (Gauteng Division, Pretoria) in the matter of BMW South Africa (Pty) Ltd v The Commissioner of the South African Revenue Service (as yet unreported). Briefly, the applicant (Applicant) was a vendor for...

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Special Voluntary Disclosure Programme (SVDP)

Subject to legislative approval, a Special Voluntary Disclosure Programme (SVDP) commenced on 1 October 2016, and is scheduled for a period of nine months ending on 30 June 2017.  The SVDP is meant for individuals and companies who have not in the past disclosed tax...

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