Silent rooms. Endless slides. Phones out. We’ve all sat through them. But meetings don’t have to be tedious. Moving beyond the mundane takes presence, energy, and thoughtful design. The aim is simple: create sessions where people engage, contribute, and leave feeling their time mattered. Meetings dominate modern workplaces. Yet even the most important agendas fall…
Wouter Snyman, founder and CEO of the attooh! Financial Services Group, recently made a powerful statement during a keynote talk: ‘We spend most of our lives building wealth until we lose our health − only to then spend all our wealth trying to regain our health.’ I regularly present well-being-focused talks and workshops to professionals…
Section 25B of the Income Tax Act governs the taxation of income in trusts and their beneficiaries. Specifically, subsections 25B(1) and 25B(2) apply to income received or accrued by resident beneficiaries. For non-resident beneficiaries, unless section 7(8) applies, the income must be taxed in the trust. Section 25B(1): Vested Rights of Resident Beneficiaries Income received…
Sustainability and related reporting are all abuzz at the moment. However, the focus is on for-profit companies with little to no attention paid to charitable organisations (COs) that have a significant impact on vulnerable groups, animals and the environment. If sustainability is about outcomes, why is this sector an afterthought? Governments are increasingly unable or…
Section 12H of the Income Tax Act 58 of 1962 (the Act) provides a tax allowance to employers for ‘registered learnership agreements’. These agreements must − Be registered in terms of the Skills Development Act 1998, and Be entered into between an employer and a learner before 1 April 2027 This incentive is designed to…
Have you wondered how some folk are able to keep raising the bar in their personal and professional lives each year whilst making it look effortless? It is difficult enough to find time to breathe outside of the ever-busy accounting profession, so what is their secret? I am sure you have all seen many featured…
The recent Value-Added Tax (VAT) hike saga led to South Africa’s third budget attempt on 21 May 2025. After the February postponement and March tabling sparked court challenges and public backlash, the VAT hike was reversed. CAs have a vital role in promoting fair tax policies and fiscal responsibility. South Africa’s VAT saga reflects the…
We are all too familiar with the challenges facing South Africa. The widespread poverty. The unsustainable unemployment rate. The deepening skills crisis. And if education is one of the keys to solving these problems − and I firmly believe it is − then we must ask ourselves: ‘What are we doing to increase the number…
It is general practice that individuals who consider liquidity in estate planning take out insurance policies on their lives. The proceeds of the policies can, however, be subject to estate duty (even if it is actually received by beneficiaries). Estate duty is payable on property and deemed property. Any proceeds from a domestic insurance policy…
Many people associate climate change with increasing costs and diminishing profits, but what if we shift our perspective? Climate change and the transition to a green economy present vast opportunities for innovation and growth. This is where climate entrepreneurship comes into play, offering significant potential for both socio-environmental impact and financial profit. Recently, I had…