
Julia K. Choate
Articles
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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.
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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).
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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).
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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.
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