Tax Break

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. 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!