Many companies, both large and small, use share incentives for key staff members to align their objectives with those of the company. Design may look different between - for example, listed / private company. However, the tax considerations at the core of the schemes are actually very similar - so question is then, what are these key tax matters to consider? In this episode, I discuss some of the considerations highlighted in a recent ruling, BCR91.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode, would like to suggest a topic for a future episode or require tax advice.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? SARS recently issued Binding Private Ruling 423 on a set of facts involving this question. In this episode, I discuss the ruling and the underlying principles.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I discuss the amendments to the USP regime.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I discuss the amendments relating VAT on supplies by schools.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I highlight some of the key amendments in these bills.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

Taxpayers can obtain certainty on uncertain tax positions by requesting an advance tax ruling from SARS. In this episode, I discuss some of the requirements for such rulings that you may have to bear in mind when evaluating this course of action.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

Taxpayers may value closing stock at less than its cost in certain circumstances. SARS recently issued Interpretation Note 140 on this topic. In this episode, I discuss some of SARS’ views from the interpretation note.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

Taxpayers may request SARS to reduce assessments in the case of readily apparent undisputed errors. SARS recently issued a draft interpretation note on this topic. In this episode, I highlight some key views in this draft interpretation note.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

Taxpayers who submit information to SARS during a dispute are often anxious to receive a response. In this episode, I discuss som timeframes that the law provides for some responses.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

Many anti-avoidance rules rely on a connected person relationship as a trigger to apply. In this episode, I discuss the definition of a connected person to a trust.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!