Restraint of trade payments received by a person will generally be capital in nature and will not constitute gross income. The tax position is different where the payment is by virtue of employment and is received by a natural person. Disputes relating to restraint of trade agreements often come before the labour courts. However, the…
ISQM 11, ISQM 22 and ISA 220 (Revised)3 come into effect on 15 December 2022. These standards are expected to have a significant impact on all firms that perform engagements in accordance with the IAASB standards. The South African Institute of Chartered Accountants (SAICA), in collaboration with the Pan African Federation of Accountants (PAFA) and…
Why don’t you take the road less travelled this season and explore the hidden gems in our beautiful country with your loved ones? If there is anything the past few years have taught us, it’s that traveling through our beautiful country is fantastic and can be filled with adventure and unexpected surprises. You often wonder…
as dual rings which decorate the module to produce a starry sheen. The smartphone’s 108MP imaging system reveals a new level of detail, giving HUAWEI nova users the tools they require to always capture and share life experiences. The HUAWEI nova 10 SE standout design feature, the rear cover’s Starry Flash Craft, features special gravel…
Gizzu Portable Power Station The Gizzu Portable Power Station offers power on the go in a compact design. This portable power station is ideal for emergency needs, power outages, camping trips, or whatever else electricity is needed as it allows you to power up small appliances. With three USB ports and a PD port, you…
‘‘Sustainability reporting’ and ‘assurance of sustainability reporting’ are certainly not new concepts, especially in South Africa: ‘triple bottom ’line’ reporting was introduced in the King Report on Corporate Governance, 2002 (King II) and the King Report has advocated for assurance of sustainability information for many years. The landscapes of sustainability reporting and assurance thereof are…
SET UP YOUR HOME OFFICE WITH ORICO Orico offers you products that will help you set up your office at home. All these products are available from all major online stores. Orico 11 Port The Orico Type-C 11-in-1 Transparent Hub features a fine design with aluminium alloy, which helps dissipate the heat caused by multiple…
Middelvlei is ideally situated in the heart of the beautiful Stellenbosch Winelands on the slopes of Papegaaiberg, just 4 kilometres from the town centre and a 40-minute drive from Cape Town. It’s a charming family-friendly wine farm with wonderful wines and food on offer at its Boerebraai restaurant. Middelvlei wine estate is a charming farm…
If you’re looking for a lovely setting for a family lunch with some superb wine pairing or a venue for a wedding, kitchen tea or baby shower, look no further. And there are even MTB trails for the avid mountain bikers. Perdeberg was established in 1941 and is situated at the foot of the Paardeberg…
Service delivery lies at the centre of all the spheres of government South Africa. Municipalities in particular are considered to be closest to citizens, providing key basic services. They achieve this obligation through the procuring of goods and services from suppliers in the private sector using practices that are guided by the Municipal Financial Management…