GA Mac Lachlan Inc | Registered Chartered Accountants and Auditor

Death Is Unavoidable, But Estate Taxes Can Be Planned For

Estate duty is one of those taxes that many people know about in theory, but very few actively plan for. It only becomes real when a loved one passes away and the estate is wound up, often revealing how much value quietly leaks away to taxes, fees, and avoidable inefficiencies. The reality, however, is that […]

SARS AI Audits: Why Your Accounting Partner is Your Best Defence

South African taxation has undergone a significant digital shift. As we move through 2026, the South African Revenue Service (SARS) has firmly adopted a data-driven, risk-based approach to compliance, often described as “compliance by design.” The days of random spot-checks have been replaced by automated systems that analyse taxpayer information in real-time. SARS now relies […]

Double Tax Agreements and Pensions: When Paying Tax Twice Becomes a Reality

As the global workforce becomes increasingly mobile and retirees seek out international destinations for their golden years, the issue of cross-border taxation has grown in importance. One of the most critical tools in managing international tax burdens is the Double Tax Agreement (DTA) – especially in the context of pensions. What is a DTA? A […]

Who Gets to Tax Your Retirement Benefits?

Navigating double taxation agreements in retirement planning. Cross-border retirement planning raises difficult tax questions. This article unpacks how double taxation agreements (DTAs) shape the taxation of lump sums and annuities, and the steps advisors can take to help preserve clients’ retirement benefits. For South Africans who have built their careers locally but now live abroad, […]

Rethinking Investing in an Age of Uncertainty

Focus on fundamentals, not forecasts. For much of the last century, investment success was often linked to foresight. The prevailing belief was that skilled investors could anticipate market cycles, economic inflection points, and policy shifts to stay ahead of the curve. However, that paradigm is shifting. Today, markets are no longer guided solely by fundamentals […]

How Market Dislocation Benefits Active Investors

This isn’t just another market cycle; it’s a structural shake-up. I think it’s safe to say that there’s no modern precedent for the current level of global disruption. The pace of change, from retaliatory tariffs to shifting alliances and conflicting official statements, has been unrelenting.  Market volatility has returned, coming in sustained waves across asset […]

The ‘Big Three’ Tax Worries (Part 3): Property

Rounding up our series on the three main worries for taxpayers, we discuss property. So, you now know how to claim your car expenses on your tax return, and are reasonably confident that you can now manage your share investments without incurring the wrath of SARS. But the one thing that really keeps you awake […]

Smart Approaches to Trading Stock Valuation

GAAP / IFRS determines the accounting treatment, with tax largely following suit. Valuing your trading stock, also known as inventory, is a critical aspect of financial accounting and business management—not to mention tax compliance. Accurate valuation of inventory ensures that a company’s financial statements present a true and fair view of its financial position, directly […]

Have a Little R.E.S.P.E.C.T for My Wishes

Your will gives you the final say – even after you’re gone. A Michigan court has ruled that a handwritten document from 2014 is Aretha Franklin’s valid last will and testament after the Queen of Soul passed away without a formal will in 2018. This follows a year-long court battle between her sons to determine […]

The ‘Big Three’ Tax Worries (Part 2): Shares

In the second part of this series, we focus on shares. If claiming against our car allowances is the number one thing that keeps us awake at night as taxpayers, then the fear of SARS lying in wait to lay their grubby paws on the slightest gain that we make on our share investments must […]

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