ALL ABOARD, EARN ABROAD – DO YACHTIES HAVE TO PAY TAX IN SOUTH AFRICA?
AUTHOR: TATTON BOURAS It has become a common career path for South Africans to travel abroad and work on yachts, earn foreign income and still be a tax resident of South Africa. However, many “yachties” still do not understand whether they must pay tax to the South African Revenue Service (“SARS”) and if so, how […]
CAN THE EXECUTIVE UNILATERALLY ALTER A NATIONAL TAX RATE?
AUTHOR: GRAEME PALMER In a significant judgment delivered on 5 March 2026, the Western Cape Division of the High Court declared section 7(4) of the Value‑Added Tax Act 89 of 1991 unconstitutional. The provision had allowed the Minister of Finance to alter the VAT rate through a budget announcement, with immediate effect, for up to […]
THE TAXPAYER’S BURDEN OF PROOF: LESSONS FROM THE LUTZKIE CASE
AUTHOR: GRAEME PALMER PUBLICATION DATE: 16TH FEBRUARY 2026 Few principles in tax law are as fundamental as the taxpayer’s burden of proof. The recent Supreme Court of Appeal judgment in Lutzkie v Commissioner for the South African Revenue Service (SARS) has again placed this principle under the spotlight. The judgment is a clear reminder that […]
CORPORATE COMPLIANCE IS A JOURNEY NOT A DESTINATION
AUTHOR: TATTON BOURAS PUBLICATION DATE: 27TH JANUARY 2026 Corporate compliance is often described as a journey and not a destination. This is because companies are required to continuously take steps to adhere to both existing and changing laws, regulations and standards. It is an infinite exercise that must be undertaken by companies. Notwithstanding this, it […]
SARS EYES SOUTH AFRICANS’ FOREIGN PROPERTIES
AUTHOR: GRAEME PALMER DATE PUBLISHED: 20TH JANUARY 2026 South African tax residents are taxed on their worldwide income and capital gains. This may include income or capital gains received or accrued to them from properties owned by taxpayers in foreign jurisdictions. The South African Revenue Service’s (SARS) taxing rights in respect of such income and […]