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your business is profitable again bagaka group

Your Business Is Profitable Again, But Tax May Still Be Due, Even With Old Losses

Your Business Is Profitable Again, But Tax May Still Be Due, Even With Old Losses Many entrepreneurs, board members and trustees have long shared this understanding around tax losses: “When the business returns to profit, those past losses will protect us from paying income tax until they are exhausted.” That understanding is no longer fully […]

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when special purpose vehicles (spvs) fail2

When Special Purpose Vehicles (SPVs) Fail: Donations Tax, Loan Write‑Offs and the Hidden Tax Cost of Group Structures

When Special Purpose Vehicles (SPVs) Fail: Donations Tax, Loan Write Offs and the Hidden Tax Cost of Group Structures Special Purpose Vehicles (SPVs) are widely used in South African corporate and family structures. They are created to ring‑fence risk, facilitate funding, house projects, or channel benefit to specific stakeholders. Many companies use them to accumulate

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capital gains tax what you need to know

Capital Gains Tax & the Entrepreneur’s Exit

How to Plan, Structure and Optimise Your Business Sale in Light of the 2026 Budget Changes Entrepreneurs build businesses with grit, sacrifice, and long-term vision, but very few plan their exit with the same intensity that they invest into building. While the entrepreneurship ecosystem celebrates growth, scaling, and investment rounds, the exit remains one of

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budget 2026 a shift toward stability execution and shared growth bagaka group

Budget 2026: A Shift Toward Stability, Execution and Shared Growth

Budget 2026: A Shift Toward Stability, Execution and Shared Growth Budget 2026 arrives at a defining moment in South Africa’s economic trajectory, a moment shaped as much by the difficult reforms of the past five years as by the renewed confidence reflected in stabilising debt, narrowing deficits and improved credit ratings. This Budget is not

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enhancing governance and oversight in internal audit article

Enhancing Governance and Oversight in Internal Audit

Strengthening Internal Audit Governance: Implementing Domain III of the 2025 Global Standards The 2025 Global Internal Audit Standards (GIAS) introduce transformative changes to internal audit governance. Domain III emphasizes the critical role of leadership and oversight in ensuring audit independence, strategic alignment, and operational effectiveness. Strong governance not only enhances risk and compliance auditing but

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driving success with combined assurance in your organization bagaka group

Driving Success with Combined Assurance in Your Organization

Driving Success with Combined Assurance in Your Organization While Combined Assurance is not a new concept, many organizations still struggle to fully realise its benefits. First introduced in King III and later refined in King IV, this governance principle highlights the importance of integrating assurance providers to enhance oversight and risk management. In today’s fast-paced

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