Business for sale
Alison Lee

Alison Lee





Selling your business as a going concern


Usually when a business is sold, it is a taxable supply that is subject to value added tax (VAT) at the standard rate of 15%. There is however a provision in the Value Added Tax Act 89 of 1991 (VAT Act), section 11(1)(e), which allows for the sale of a business at the rate of 0%, provided certain requirements are met.






12 ways digital signatures can aid businesses working remotely


While South Africa has moved to lower levels of its COVID-19 lockdown, the risk of renewed waves or surges of the pandemic over the next few months means that many businesses have chosen to maintain their virtual and remote working practices. And for those that have already returned to the workplace, non-pharmaceutical interventions such as social distancing still need to be observed in order to protect employees and clients.



Expropriation Bill referred to the National House of Traditional Leaders


The Expropriation Bill has been referred to the National House of Traditional Leaders (NHTL) for consideration.


The bill was tabled in parliament in October 2020.





Ethical and legal guidelines for telemedicine


In a world caught in the middle of the Covid-19 storm, telemedicine has proven its worth in the medical professional’s toolkit this year. It has assisted with diagnosis, treatment and prevention of disease; and the information exchanged via electronic means is increasingly being regarded as valid for patients, as well as for research purposes.

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