By | Published Jun 2, 1999
After my recent article on goodwill, a question has arisen regarding the tax implications of franchise fees. There seems to be a perception that franchise fees paid up-front should automatically be treated as being capital in nature and, therefore,
By | Published May 26, 1999
Last week I discussed the fact that just because you are a provisional taxpayer doesn't mean that you will not have to have employees' tax deducted from your remuneration. I explained who needs to register as a provisional taxpayer and when p
By | Published May 26, 1999
By | Published May 19, 1999
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By | Published May 12, 1999
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