All Episodes
Tax Break — 84 episodes
Episode 83: Be sure about zero-rated supplies
Episode 82: Taxation of crypto assets
Episode 81: What is section 42 not? (Part 2)
Episode 80: What is section 42? (Part 1)
Episode 79: Interest or not?
Episode 78: Timing matters
Episode 77: Partnership tax
Episode 76: More on the GAAR: The ABSA case
Episode 75: Is your home owners association’s income tax treatment correct?
Episode 74: Changes to the VAT registration thresholds – what now for vendors in the R1m to R2,3m bracket?
Episode 73: Be careful of the GAAR
Episode 72: Tax in the 2026 Budget
Episode 71: Section 7C
Episode 70: Interest deductibility
Episode 69: The small business CGT exclusion
Episode 68: Considering VAT on grants
Episode 67: Pointers for share incentive schemes
Episode 66: Dividend or donation?
Episode 65: Changes to USPs in 2026
Episode 64: Changes to VAT for schools in 2026
Episode 63: The 2025 tax amendment bills
Episode 62: Get a tax ruling?
Episode 61: Valuing trading stock for tax purposes
Episode 60: Readily apparent undisputed errors
Episode 59: When will SARS respond?
Episode 58: Connections via trusts
Episode 57: VAT and agency relationships
Episode 56: Tax and influencers
Episode 55: Reasons for assessments
Episode 54: Section 8E proposal retracted and proposed changes to CIS taxation
Episode 53: Proposed changes – Understatement penalties (USPs)
Episode 52: Proposed changes – Individuals with suspect trades
Episode 51: Proposed changes – Preference shares
Episode 50: Who are provisional taxpayers?
Episode 49: South African tax on residents / non-residents
Episode 48: Notional input tax
Episode 47: VAT apportionment
Episode 46: Tax considerations when selling foreign assets
Episode 45: The importance of financial statements for tax purposes
Episode 44: Debit loans and deemed dividends – practical considerations
Episode 43: Automatic VAT registrations
Episode 42: Tax season 2025
Episode 41: Tax implications of share-based staff incentives
Episode 40: Tax deductibility of raising fees
Episode 39: Connected persons / group of companies
Episode 38: Input tax on business expenses
Episode 37: Trusts with non-resident beneficiaries
Episode 36: What is value shifting?
Episode 35: Changes to VAT on electronic services
Episode 34: Dividends to non-shareholders
Episode 33: Loans by shareholders to companies
Episode 32: 15,5% VAT from 1 May 2025?
Episode 31: Tax proposals in the 2025 Budget
Episode 30: What if the VAT rate changes?
Episode 29: Provisional tax – what if the estimate is not right?
Episode 28: Lessons from recent diesel rebate cases
Episode 27: The economics of loans by companies to shareholders
Episode 26: Trusts - good or bad?
Episode 25: “Tips & tricks” for objections (Part 2)
Episode 24: “Tips & tricks” for objections (Part 1)
Episode 23: Beneficial ownership information
Episode 22: VAT adjustments for residential property developers
Episode 21: A VAT amendment that comes into effect on 1 January 2025
Episode 20: Tax allowances on solar assets
Episode 19: The SA/Kuwait DTA
Episode 18: The conduit principle and capital gains tax
Episode 17: The conduit principle and trust income
Episode 16: When should a vendor claim input tax?
Episode 15: Non-ZAR preference shares
Episode 14: Loans to offshore trusts
Episode 13: Limitations on utilising assessed losses
Episode 12: Tax considerations when waiving loans
Episode 11: PBOs and section 18A receipts
Episode 10: The CFC rules and the Coronation case
Episode 9: Shares as remuneration
Episode 8: The cost of using section 42
Episode 7: The link between section 24C and revenue in advance
Episode 6: Should I object or use s 93?
Episode 5: Dividend stripping
Episode 4: Financial emigration
Episode 3: Exit tax
Episode 2: Tax residence status
Episode 0: Introducing Tax Break
Episode 1: Understanding CTC