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February 2021

Home Office Tax Deductions and Expenditures

The Moore tax team responds to a reader's enquiry with regard to claiming a tax deduction for home office expenditure in the 2021 year of assessment.

Selling Your Business Part - 5

By following a few basic principles you can create the kind of value that truly attracts buyers. To maximise value and sell at the price you want, you’ll need to demonstrate profitability, identify potential and reduce risk. Read on for our quick guide to creating value for buyers.

Tesla Excels In 2020, Forecast to Deliver Over 1Mn EVs by 2022

Electric vehicle (EV) and battery manufacturer, Tesla had an impressive 2020, with its share price soaring an unbelievable 720% for the year. This year its upward trajectory has continued with the share rising c. 20% YTD, closing at $850.45 on 20 January. In addition, Tesla delivered 499,550 EVs (+36% YoY) to customers last year, slightly below its own target of 500,000, with Wedbush expecting it to deliver 1mn plus vehicles p.a. by 2022.

Regulated Companies – The What, When and How

Dorette van Deventer unpacks how companies are regulated in terms of Section 118 of the Companies Act 71 of 2008 (“the Act”) and in conjunction with Regulation 91 of the Companies Regulations in her latest article.  

The Prescribed Officers

Companies are generally guided by their directors, who run the risk of personal liability in certain circumstances. Unlike directors, prescribed officers are not appointed or elected to the board but could also be held personally liable. Jacqueline Cousins guides us through the new regulations.