Louis Botha, Author at Insights into The Law in South Africa
Welcome to Go Legal
Louis Botha joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2015. He was appointed as an Associate in 2017.
https://www.golegal.co.za/wp-content/uploads/2019/08/Favicon.ico
Insights into The Law in South Africa | Welcome to Go Legal
The tax exemption for foreign employment income – SARS releases FAQ and Draft Interpretation Note

It has been widely publicised that on 1 March 2020, changes to the exemption for foreign employment income in s10(1)(o)(ii) of the Income Tax Act...

Proposed amendments to the Employment Tax Incentive Act: A win-win for employers and employees

To encourage employment across specific sectors in South Africa, the Employment Tax Incentive Scheme (ETI Programme) was introduced. Since 2014, this ETI Programme was structured...

Substance over form: A UK judgment about the avoidance of capital gains tax

In the United Kingdom, capital gains tax (CGT) under the Taxation of Chargeable Gains Act, 1992 (TCGA) is charged, inter alia, where a taxpayer disposes...

Investing abroad? The foreign investment allowance is at your disposal

It is common nowadays for South African persons to diversify their investment portfolio and to invest in foreign jurisdictions. When doing so, South African residents...

Exchange control and non-residents investing in South Africa: Relaxation of policy pertaining to payments

On 18 April 2019, the Financial Surveillance Department of the South African Reserve Bank (FinSurv) released three circulars, including Exchange Control Circular 9/2019 (Circular), regarding...

Money in the bag – An interesting judgment about the carrying of foreign currency

In terms of South African law, if a person is carrying foreign currency on his person while entering or leaving South Africa, there are certain...

Win for the employer: Judgment on the Employment Tax Incentive Act

In the recent case of ABC (Pty) Ltd v The Commissioner for the South African Revenue Service (Case No 14426) (as yet unreported), the Tax...

In the end, there can be only one contract – The SCA considers section 24C of the Income Tax Act

On 3 December 2018, the Supreme Court of Appeal (SCA) handed down judgment in CSARS v Big G Restaurants (Pty) Ltd (157/18) [2018] ZASCA 179...

A win for the mining industry: The High Court’s recent decision regarding the calculation of a royalty

In the recently decided matter of United Manganese of Kalahari (Proprietary) Limited v Commissioner for the South African Revenue Service (74158/2016) [2017] ZAGPPHC 628 (3...