What’s in a name? Athletes and celebrities’ images are personal brands on which they rely to earn an income via endorsements. Endorsement income often far exceeds salaries paid by respective clubs and countries, by up to 4 times in the case of athletes like Rafael Nadal. The

When can the Tax Man come knocking? The collection, assessment or otherwise relating to tax is governed by the Tax Administration Act 28 of 2011 (“the TAA”). It is in terms of the TAA that the South African Revenue Service (“SARS”) is entitled to assess any tax

South Africans are taxed more relative to income and service delivery than in any other jurisdiction on the Planet. Savvy tax planning and mitigation is thus highly rewarding for most high-net-worth individuals. South of the millennium, there was a clear distinction between tax “evasion” and “avoidance”, with

In order to initiate legal proceedings a summons must be served on the defendant. We often have difficulty locating certain debtors as they may lie about their identity or their place of residence or work whilst knowing that a claim prescribes in 3 years. In order to

Earlier this year, riding on the coat tails of the #PanamaPapers Expose, SARS proudly announced its Special Voluntary Disclosure Program (VDP) to commence on 1 October 2016. In a typical scare tactic, the media was leveraged to publish various articles including: “You can’t hide your Offshore Assets”