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Business News Articles
Chartered Accountant & Business Consultant - Meredith Harington
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Business News Articles

Landlord vs Tenant: When Can You Cut Electricity or Change the Locks?

"Spoliation is the wrongful deprivation of another's right of possession. The aim of spoliation is to prevent self-help. It seeks to prevent people from taking the law into their own hands ... The cause for possession is irrelevant - that is why a thief is protected ... The fact that possession is wrongful or illegal is irrelevant, as that would go to the merits of the dispute" (extracts from a 2012 Supreme Court of Appeal decision)

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SARS newsflash - how does this affect you?

There have been 2 new developments at the South African Revenue Service (SARS) this month which will affect most companies.

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Complexities of loans between related parties

Loans between related parties are a common occurrence in the SME business environment. These loans arise due to various reasons, such as assets being sold on loan account; money being drawn out, trust distributions made or dividends declared on loan account; funding provided by stakeholders, or even loans arising in a similar way to a trading account. Loans that may initially seem simple in principle, could lead to some unforeseen tax and legal consequences.

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