Julia K. Choate

Jun 4, 2024 | lexology.com | Julia K. Choate |Tobie Jordaan

Click here to listen to the audioIn this episode of our podcast series, partners, Julia Choate and Tobie Jordaan, discuss how a company in business rescue may soon be able to rely on temporary relief from tax debt in order to trade back to financial health.

Mar 19, 2024 | bowmanslaw.com | Julia K. Choate |Gilles Athaw |Chloë Loubser |Nadine Mather

The priority of creditors paid out of the proceeds of the sale of the assets of a company in receivership was recently addressed in the judgment of Heeralall N. v The Director-General, The Mauritius Revenue Authority 2024 SCJ 56. In this case, the order of priority was decided between the Mauritius Revenue Authority (MRA), as a tax-collecting parastatal organisation, and a financing institution as a secured creditor, The Mauritius Commercial Bank (Bank).

Feb 27, 2024 | bowmanslaw.com | Julia K. Choate

HomeInsightsOpinion and AnalysisSouth AfricaSouth Africa: Tax compliance and business rescue navigating relief for financially distressed taxpayersNational Treasury may have thrown a lifeline to companies in business rescue in the 2024 Budget when it announced plans to review the circumstances under which SARS may decide to temporarily write off a tax debt under section 195 of the Tax Administration Act 28 of 2011 (TAA).

Aug 3, 2023 | bowmanslaw.com | Julia K. Choate

This is the third in a series of articles on the African Continental Free Trade Area (AfCFTA) agreement.

Mar 10, 2023 | bowmanslaw.com | Julia K. Choate |Aneria Bouwer

The Minister of Finance approved and published new dispute resolution rules (new Rules) under section 103 of the Tax Administration Act 28 of 2011 (TAA) shortly before 16:00 on Friday, 10 March 2023. The new Rules came into effect on the date of publication and replace the previous set of Rules promulgated in 2014 (old Rules).