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Business News Articles | Page 6
Chartered Accountant & Business Consultant - Meredith Harington
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Business News Articles

Managing the affairs of those who are mentally incapacitated

In last month’s mhESSENTIALS newsletter we discussed the role of a power of attorney . We ended by raising the question of a power of attorney over somebody who becomes mentally incapacitated and noted that in such circumstances a power of attorney would not be permitted.

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What exactly is power of attorney?

Power of attorney is one of those phrases that you hear quite often, and there are some very real implications to an individual if they sign it over. Understanding what power of attorney is, and how it can affect you after certain life events, is important. This is especially the case when someone suffers a mental condition and becomes mentally incapacitated.

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What you need to know about tax-free company transport

Getting to and from work can be a challenge for millions of South Africans, given the cost, risk and unpredictability of public transport. As a result, many companies offer transport services to their employees.

While the Income Tax Act stipulates that any service paid for by an employer for the private or domestic use of an employee is deemed a taxable benefit, the SA Revenue Service (Sars), recognising the necessity of companies’ providing transport for their employees, made provision for this to attract “no value” for tax.

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