As a student at Unisa currently advancing through the program to obtain my master’s degree in taxation, I was required to review a book...

Dispute Resolution Remedies Dispute resolution provisions include the rules for dispute resolution in section 103 of the TAA which...

Small Business Corporations The Income Tax Act No. 58 of 1962 (The Act) confers various benefits to companies, close corporations,...

Experience has taught me that taxpayers are quite conscious of the way in which they structure their tax affairs. I am increasingly...