There are provisions in the Tax Administration Act 28 of 2011 which allow SARS to recover a taxpayer’s tax debt from a third party that either holds money for, or owes money to, that taxpayer.

The latest standard and fifth generation in WiFi protocols, the 802.11ac promises to deliver speeds on wireless LAN sites of up to three times faster than the previous 802.11n standard.

In the past couple of years, a sharp slowdown in growth has left many investors wondering if Brazil has lost its stride. Building infrastructure is the key to restoring growth.

While the retail sector faces significant challenges in the current economic climate, certain segments are showing considerable growth despite increasingly difficult access to funding.

Michael Bagraim is the president of the Cape Chamber of Commerce and a practising managing partner at Bagraims Attorneys. He is the official legal adviser to the Trade Union Directory.