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Please be advised that the Value Added Tax Act, 2014 has been amended to increase the VAT rate from 7.5% to 12%, on all applicable goods and services, effective from 1st July, 2018.  For any queries you may have in this regard, please contact us at info@higgsjohnson.com.

FOCUS Vol. 67, Issue 2/2025

This issue discusses the proper approach in interpreting ‘as of right' thresholds, the significant changes in the appeal process...

Contemplation & Consequence: Trustee Liability After Retirement

Under the principles from Head v Gould, and recently reaffirmed by the English Court of Appeal, a retiring trustee...