March 2019


Leverage

Leverage – March 2019 issue
This month's Leverage features articles by Sharon Teubes Hamman, Senior Legal Adviser. The first focuses on the amendments to the ‘expat tax’ which takes effect on 1 March 2020. We also look at the implications of a change in tax residency in view of a person’s financial plan and highlight why a decision to move abroad or to emigrate is not one to be taken lightly.Download

ASAP

Whole life policy vs credit life policy
Showing the differences between the two policies, which are often required when a loan is obtained from a financial institution, so that an informed decision can be made when faced with the choice between taking out a long-term whole life policy or a credit life policy.Download
Retrenchment 'survival kit'
This article answers the questions most frequently asked by employees facing retrenchment and financial advisers, and highlights the most common errors made in practice.Download
Section 7c of the Income Tax Act
Section 7C was introduced in March 2017 to prevent trusts from being used to avoid or reduce estate duty and/or donations tax. This article looks at the implications of this amendment, insofar as it impacts the use of trusts as an estate planning vehicle.Download

Business Assurance

Business Assurance Manual
New updates to the manual, which puts useful information concerning the financial risks facing a business into a user-friendly format. Each chapter covers a different potential risk. In addition, legal and technical information is included to assist you in providing sound solutions for clients.Download