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GA Mac Lachlan Inc | Registered Chartered Accountants and Auditor

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Many wholesalers, retailers, and manufacturers experience a shortage of working capital, even when revenue remains steady. The issue is often not sales

For the first time in 30 years, South Africa’s compulsory VAT registration threshold has increased to R2.3 million, forcing thousands of SMEs

Do you ever get the sense that SARS sometimes wants to have their cake and eat it? By this, I’m talking about

What is a trust? The answer may seem obvious, but in practice, many people get confused as to exactly what a trust

When you launch or restructure a business in South Africa, most SMEs and investors choose between three options: a private company (Pty

Financial distress in business rarely happens overnight. It builds over time as cash flow tightens, creditors apply pressure, and operations become strained

The Consumer Protection Act 68 of 2008 (CPA) has significantly curtailed the use of voetstoots clauses in South African law. While these

For the first time in 17 years, the goalposts for small businesses in South Africa have shifted. As of 1 April 2026,

In his Budget Speech, the Minister of Finance announced an increase in the annual tax-free savings account (TFSA) contribution limit from R36,000

After last year’s “third-time lucky” Budget, many predicted doom and gloom this year. There was talk of the need for an additional

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