oa De Rebus - How do you make your money? : practice management

Volume 2014, Issue 548
  • ISSN : 0250-0329



As part of remaining transparent and accountable to their clients, practitioners are required by their rules to account to their clients at the end or termination of the mandate. This accounting to clients must include the reflection of interest earned on s 78(2A) investment and administration fees taken from that interest, inclusive of VAT where the firm charges VAT. While we take full cognisance of the fact that the administration fees taken from interest earned on s 78(2A) are not the only source of income for the practitioners, this article seeks to address the shortfalls that have been identified around the administration fees on s 78(2A) investments.

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