Tax Break: South African tax for professionals

There is always a lot of excitement about budget and 2026 was no different. In this episode, I discuss some tax proposals in the budget that could be interesting for tax professionals and practitioners.

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!

Section 7C has been a hot topic for tax practitioners since its introduction in the Income Tax Act as part of the 2016 amendments. It is one of the few sections that most people recognise by the section number! SARS issued a draft interpretation note for comment late in November 2025. Although this document is only a draft, one can glean some insight into SARS’ approach and interpretation of the provision. In this episode, I look at some aspects of section 7C that are addressed in this draft interpretation note.

 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!

SARS recently issued an interesting ruling on a something that comes up very often in practice - interest deductibility. In short, the ruling deals with the deductibility of interest on a loan that will be used to redeem preference shares. In this episode, I discuss the ruling, recap on the requirements for interest to be deductible and consider why the taxpayer may have felt it needed to apply for a ruling.

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!

Consider the following scenario: you, or perhaps your client, owns a small business. The time has arrived, as with many small businesses, to sell - whether the business has reached a point where it requires a larger structure to grow, perhaps an opportunity to sell arose, or the owner and operator may just no longer be interested in conducting it - so CGT is on the cards. The CGT rules in the Eighth Schedule to the Income Tax Act provide for an exclusion. When will the owner qualify for this exclusion? In this episode, I share practical considerations regarding the exclusions I have encountered.

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!

When thinking about VAT and grants, your first instinct is probably that there should not be VAT on a grant. In this episode, I look at a tax court case that illustrates the importance of being careful when dealing with VAT and grants, as this can be more complex than it seems at first.

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!

Many companies, both large and small, use share incentives for key staff members to align their objectives with those of the company. The design may look different between - for example, listed or private companies. 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!