Income Tax

Why Lexis® Practical Guidance: Income Tax?

Lexis® Practical Guidance Income Tax comprehensively covers all matters relating to tax on individuals, companies and other business entities. With access to regular updates, tax practitioners can easily stay up-to-date with new developments and changes in Income Tax legislation, including deciphering of the latest SARS rulings by our panel of expert authors.

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Expert Contributors
IAN WILSON

Qualified chartered accountant
Former partner in PwC working on several major listed and unlisted clients. Retired as an international tax partner in the JHB tax practice of PwC. Published articles in Tax Planning, lectured students in International Tax for the Ll.M course at UKZN and is the editor of PwC tax publication - Synopsis.

TERRY MCCARTHY

BSc Agric Econ (Hons) B Compt (Hons) Ad Tax Cert CA(SA)
Terry joined PricewaterhouseCoopers (PwC) in 1979 and was made a partner in 1986. Terry specialised in tax and practised as a tax partner until his retirement in 2011. His focus area was South African Corporate Tax.

BRIAN PAYNE

BCom, HDipAcc, CA(SA), Post Graduate Diploma in Taxation (All degrees and diploma’s at UKZN)
Brian has 21 years’ experience in tax including working at SARS and KPMG and EY.
Chairman of SAICA’s Eastern Region Tax Committee, member of SAICA’s National Tax Committee and of SAICA’s Eastern Region Council, also external examiner for Advanced Taxation at UKZN.

STERNA MOERDIJK

B.Comm LLB (University of Pretoria)
Admitted Advocate of the High Court of SA
Experience in law interpretation and tax litigation at SARS.
PwC - Litigation and Legal Services specialising in dispute resolution.
Currently an advisor to PwC on a contractual basis.

BRIGITTE KEIRBY-SMITH

B.Comm; PG Dip Acc; CA (SA); PG Dip Tax
Director of Advisory Services (Pty) Limited (EY).
Market Segment Leader of Tax business in KwaZulu-Natal, Business Tax Advisory (BTA) services.
Tax articles published in Tax Planning and the media.

CHANELLE BEUKES

BCompt (UNISA), Honours in Accounting (UKZN), CA (SA), M Comm (Tax) from UKZN
Lectured tax to Unisa CTA students
Currently Associate Director of EY
Member of SAICA
EY representative on the SAICA Tax Committee.

 
Income Tax. Table of contents.
  • Determining income
  • Determining expenditure and loses
  • Acquiring and disposing an asset
  • Financing of operations
  • Transacting cross border
  • Specialist tax payers
  • Restructuring
  • Acquiring & selling a business
  • Joint venturing (JV/partnership)
  • Funding the transaction
  • Starting a new business
  • Choosing a holding structure
  • Acquiring an asset
  • Investing cross border
  • Investing for retirement
  • Making donations
  • Trusts & estates
  • Income from investments
  • Determining remuneration
  • Training staff
  • Funding employee retirement
  • Working cross border
  • Funding post retirement obligations
  • Rates, rebates and inclusions
  • Dealing with SARS
  • Managing your risk
  • Capital gains tax

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