Published Articles
Here are some of Johan’s published articles for your consideration (in some instances the articles were written with colleagues):
- Prepayments – Section 23H – Shifting goalposts
- Lockdown, Prescription Interruption (August 2020)
- Lockdown, Dispute period interruption (August 2020)
- Section 103(2) – Digicall Solutions
- Non Executive Directors – Employees’ tax (PAYE) & VAT (May 2017)
- Related Finance Charges vs Similar Finance Charges (May 2017)
- Interest on late payment (March 2016)
- VAT zero-rating of supplies to Custom Controlled Areas or IDZ operators (November 2015)
- Non-payment of VAT: Is it theft? (September 2015)
- Cancellations’ CGT implications (September 2015)
- Development in the Construction and Interpretation of Fiscal Legislation (July 2015)
- VAT input tax on raising fees (May 2013)
- A departure from ‘adequate reasons’ and common sense to the proposed draft Tax Court Rules (May 2013)
- Pension Funds’ agency appointments (February 2013)
- Yet another amnesty … use it to buy peace of mind (November 2011)
- Adequate reasons: Sprigg’s prejudice adds to jurisprudence (August 2011)
- Pre-production interest deductions proposed deletion (June 2011)
- Voluntary disclosure programme’s finale … an opportunity to repair your tax indiscretions (June 2011)
- VAT input tax recoupment governed by a host of regulations (June 2011)
- Tax Effective Structuring – When falling foul or is the fowl flying? (January 2011)
- NWK’s simulated lending arrangements (January 2011)
- Debtors on yearend – tax saving opportunity (December 2010)
- Internal transfer pricing, be careful, be very careful (December 2010)
- What’s in an assessment? SARS now knows … to its cost (November 2010)
- Like it or not, SARS, PPP’s infrastructure may be trading stock (October 2010)
- Tax disputes … more than one way of skinning the cat (October 2010)
- Emerging Farmers’ Court Triumph over SARS (October 2010)
- SARS Agency appointments found to be questionable (January 2010)
- To pay or not to pay (November 2009)
- Structural fog, semantic fog and legislative fog (October 2009)
- SARS loses out for failing to follow correct procedure (September 2009)
Authored and Co-Authored
Johan is the author of the South African component in Law Business Research’s book on ‘The Tax Disputes and Litigation Review’. (This chapter is as at 1 December 2014)
Johan is the co-author of the South African component in the IBFD’s book on ‘Transfer Pricing and Dispute Resolution’. (This chapter is as at 16 January 2014)
Unreported Case
Johan was involved in the following unreported case:
Presentations
Here is some of Johan’s presentations in power point: