n Business Tax and Company Law Quarterly - Editorial

Volume 6, Issue 4
  • ISSN : 2219-1585


This issue includes, for the first time, a letter to the Editors. The letter, from the honourable Advocate David Clegg, critises (in two respects) the viewsexpressed by Des Kruger in the article 'Vat and remuneration' in BTCLQ 6(3), that non-executive directors are subject to the usual 'enterprise' and VAT registration rules. The first critism deals with the interpretationof whether non-executive directors ('NEDs') are controlled or supervised by the company resulting in their earnings for attending board meetings falling within the definition of 'remuneration' in the VAT Act, 1991. The second critism deals with whether the services rendered by the NED fallswithin the definition of 'enterprise' within the VAT Act.

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