Tax Break

Pieter van der Zwan

Tax Break is a podcast about South African tax for South African tax professionals and practitioners. Each episode deals with a topic or a recent development in South African tax.

  1. Episode 70: Interest deductibility

    3 DAYS AGO

    Episode 70: Interest deductibility

    SARS recently issued an interesting ruling on a something that comes up very often in practice - interest deductibility. In short, the ruling deals with the deductibility of interest on a loan that will be used to redeem preference shares. In this episode, I discuss the ruling, recap on the requirements for interest to be deductible and consider why the taxpayer may have felt it needed to apply for a ruling.   You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode, would like to suggest a topic for a future episode or require tax advice. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    10 min
  2. Episode 69: The small business CGT exclusion

    5 FEB

    Episode 69: The small business CGT exclusion

    Consider the following scenario: you, or perhaps your client, owns a small business. The time has arrived, as with many small businesses, to sell - whether the business has reached a point where it requires a larger structure to grow, perhaps an opportunity to sell arose, or the owner and operator may just no longer be interested in conducting it - so CGT is on the cards. The CGT rules in the Eighth Schedule to the Income Tax Act provide for an exclusion. When will the owner qualify for this exclusion? In this episode, I share practical considerations regarding the exclusions I have encountered. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode, would like to suggest a topic for a future episode or require tax advice. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    14 min
  3. Episode 68: Considering VAT on grants

    29 JAN

    Episode 68: Considering VAT on grants

    When thinking about VAT and grants, your first instinct is probably that there should not be VAT on a grant. In this episode, I look at a tax court case that illustrates the importance of being careful when dealing with VAT and grants, as this can be more complex than it seems at first. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode, would like to suggest a topic for a future episode or require tax advice. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    11 min
  4. Episode 67: Pointers for share incentive schemes

    22 JAN

    Episode 67: Pointers for share incentive schemes

    Many companies, both large and small, use share incentives for key staff members to align their objectives with those of the company. Design may look different between - for example, listed / private company. However, the tax considerations at the core of the schemes are actually very similar - so question is then, what are these key tax matters to consider? In this episode, I discuss some of the considerations highlighted in a recent ruling, BCR91. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode, would like to suggest a topic for a future episode or require tax advice. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    18 min
  5. Episode 66: Dividend or donation?

    15 JAN

    Episode 66: Dividend or donation?

    If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? SARS recently issued Binding Private Ruling 423 on a set of facts involving this question. In this episode, I discuss the ruling and the underlying principles. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    10 min
  6. Episode 65: Changes to USPs in 2026

    27/11/2025

    Episode 65: Changes to USPs in 2026

    The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I discuss the amendments to the USP regime. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    9 min
  7. Episode 64: Changes to VAT for schools in 2026

    20/11/2025

    Episode 64: Changes to VAT for schools in 2026

    The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I discuss the amendments relating VAT on supplies by schools. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    13 min
  8. Episode 63: The 2025 tax amendment bills

    13/11/2025

    Episode 63: The 2025 tax amendment bills

    The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I highlight some of the key amendments in these bills. You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode. My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

    7 min
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Ratings & Reviews

5
out of 5
6 Ratings

About

Tax Break is a podcast about South African tax for South African tax professionals and practitioners. Each episode deals with a topic or a recent development in South African tax.

Information

  • Creator
    Pieter van der Zwan
  • Years Active
    2024 - 2026
  • Episodes
    71
  • Rating
    Clean
  • Copyright
    © Pieter van der Zwan
  • Show Website
    Tax Break