2018 was again a year of change in the field of tax law. To assist tax professionals with the challenge of keeping up to date with the changes, LexisNexis publishes their trusted tax annuals, offering up-to-date legislation and expert insights into the South African tax laws.

The LexisNexis Professional Tax Handbook 2018/19 (two volumes) is updated annually and provides tax professionals with a comprehensive and accessible record of tax legislation, including income tax, VAT, estate duty, transfer duty and tax administration legislation. The handbook incorporates the legislative amendments made during the current tax year, as well as pending amendments. It includes the consolidated Acts and tax rates, together with related regulations, interpretation and practice notes, rulings and indexes.

In addition to the Professional Tax Handbook, LexisNexis publishes another three legislation handbooks.

The Indirect Tax Handbook 2018/19 comprises indirect tax legislation such as transfer duty, VAT, skills development levies, unemployment insurance contributions, diamond export levy, securities transfer tax and mineral and petroleum resources royalty, as well as tax administration law. Pending amendments and legislative amendments made during the current tax year have been incorporated in the edition. 

Income Tax Legislation 2019 is a more concise guide for people who just require the Income Tax and Tax Administration Acts. 

Silke Tax Yearbook 2018/19 is a practical and informative publication that provides both practitioner and student with a compact and readily accessible presentation of the tax law pertaining to a tax year. It includes a short commentary on the year’s income tax amendments, a comprehensive case digest, tax rates and tables as well as the Income Tax, Tax Administration and Estate Duty Acts and regulations. Authored by AP De Koker and RC Williams, with a case digest by J Silke, the title includes income tax interpretation notes, notices for the tax year and a summary of provisions of the annual amendment Acts.

To further unpack the intricacies of South African tax law, annual textbooks offering expert insight by well-known expert authors in the field will also be released early in 2019. The South African Income Tax Guide 2018/19 by Michael Stein and Costa Divaris is a guide to South African income tax law for the current tax year. Its concise approach ensures that it can be used by anyone from a complete tax novice to an experienced practitioner. 

The Deloitte VAT Handbook 2019 authored by Mark Silver focuses on the application of the provisions of the Value-Added Tax Act and includes relevant legislation.

The 2019 LexisNexis Concise Guides includes Concise Guide to Capital Gains Tax, Concise Guide to Employee Taxation and the Concise Guide to VAT. These new releases have been authored by David Clegg, with Engela Wiid co-authoring on VAT. These titles are easy to understand guides to the complex subjects of capital gains tax, employee tax and VAT. They also include selected extracts from the main body of the Acts.

Written by Shannon Ambrose, Marketing Manager LexisNexis South Africa