Publications

BspLogoIconVSmallPresented as PDF files and delivered by way of an emailed link or an email attachment. ‘2019’ indicates inclusion of legislation bearing that date whenever actually promulgated.

Amendments to Amendments – With Proclamation Log & Gazette Log
All the amendments made to previous amendments. From 2003 to 2019.  This publication, probably the most complex tax reference work in existence, makes the impenetrable accessible. These are not conventional changes to the tax law but changes to past changes. No equivalent publication exists in the private sector.
Order details: 2019 edition. Ver 2. 666 pages. 4,224 kb. Order no: nb2000. R760, inclusive of Vat at 15%.
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FigureSmallCommentary on the Administration of Estates Act
The law and a commentary. In the Bsp Seminars® ‘Book’ format. Full text of the act, with stripped-down ‘furniture’. Embedded within the text at the appropriate sections: (a) Gazette notices; (b) Regulations: (c) Case references with short summary and quotations; (d) Commentary, where appropriate; (e) Chief Master’s directives; (f) items from the Tax Shock, Horror newsletter.
Order details: 2016 edition. Ver 2. 338 pages. 2,695 kb. Order no: nb1606. R1,260, inclusive of Vat at 15%.
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Deceased Estates: Old & New Tax
How the deceased and the estate are taxed under the Income Tax Act—before and after 1 March 2016.  In the Bsp Seminars® ‘Book’ format. All the statutory law, with detailed commentaries. The ‘before’ and ‘after’ pictures, complete. With chapter on patrimonial consequences of death, with reference to the Administration of Estates Act.
Order details: 2017 edition. Ver 2. 242 pages. 1,715 kb. Order no: nb1709. R2,020, inclusive of Vat at 15%.
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Disputes with SARS
Addressing the private sector’s dangerous unfamiliarity with due process in tax matters. In the Bsp Seminars® ‘Book’ format. Seventeen chapters of actual extracts from the statutes and the rules, with commentaries and additional information from other sources covering all possible arenas of dispute with SARS under the Tax Administration Act and the other tax Acts. On how to protect your clients’ rights as taxpayers. Companion volume to Specimen Letters to SARS, providing the legal background to all the letters in Specimen Letters.
Order details: 2019 edition. Ver 2. 622 pages. 3,869 kb. Order no: nb1908. R2,020, inclusive of Vat at 15%.
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FIFA & Other Stand-alone Tax Laws
The only record of its kind.  Independent substantive fiscal and non-fiscal provisions in amending taxing acts. From 2003 to 2019. A record of law that is completely off the grid, not included in any principal acts, complete with all amendments. All the independent, substantive provisions in amending acts. No other comprehensive record of this legislation exists in the private sector. Presented in both chronological and alphabetical order. Included are the rates of tax for each year, the various amnesties, special zero-ratings, repealed legislation, the bargaining council tax relief, and transitional laws.
Order details: 2019 edition. Ver 2. 570 pages. 3,479 kb. Order no: nb2001. R760, inclusive of Vat at 15%.
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Fixed Property (Law) & (All) the Tax Acts
All the principles, all the timing and valuation rules, and all the liabilities and reliefs. In the Bsp Seminars® ‘Book’ format. Fixed property, as dealt with in the Estate Duty Act (estate duty), Income Tax Act (income tax, capital gains tax, withholding tax on nonresident sellers, donations tax, dividends tax), Transfer Duty Act (transfer duty), and Value-Added Tax Act (Vat). The relevant property statutes, many of which have fiscal implications: The Alienation of Land Act, Deeds Registries Act,  Formalities in respect of Leases of Land Act, Housing Development Schemes for Retired Persons Act, Housing Act, Immovable Property (Removal or Modification of Restrictions) Act, Property Time-sharing Control Act, Sectional Titles Act, Share Blocks Control Act, Subdivision of Agricultural Land Act, and Subdivision of Agricultural Land Act Repeal Act.
Order details: 2019 edition. Ver 2. 686 pages. 4,639 kb. Order no: nb1906. R2,020, inclusive of Vat at 15%.
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Interest & the tax Acts
All aspects of interest payable and receivable under the sixteen tax Acts. In the Bsp Seminars® ‘Book’ format. SARS as debtor and creditor. Interest payable and receivable. Interest-free loans. Interest and tax avoidance, tax evasion. The exemption, deduction, and taxation of interest. A deeply neglected topic, with huge potential for both gain and loss.
Order details: Launch edition (2018). Ver 2. 552 pages. 3,360 kb. Order no: nb1803. R2,020, inclusive of Vat at 15%.
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Offshore and the Income Tax Act
Investing, financing, borrowing, expanding, relocating. Our world-wide taxation of SA residents is hugely complex, and potentially punishing on those relocating. In the Bsp Seminars® ‘Book’ format.  World-wide taxation under the Income Tax Act is triggered by the concept of ‘residence’, in itself a poorly explained and understood concept, which applies to individuals, companies and trusts. Special rules apply to different revenue-streams, such as remuneration, interest and dividends, and the earnings of and distributions from offshore trusts. Outgoing income-streams are taxed by withholding taxes, which are themselves constrained by tax treaties. ‘Net-of-tax’ arrangements are not always properly understood. ‘Source’ rules apply to residents and nonresidents equally. Nonresidents working here are not always properly informed, or taxed. Complex anti-avoidance provisions complicate offshore borrowings and supposedly govern international transfer pricing. The capital gains tax has its own peculiar method of distinguishing between residents and nonresidents. Many companies operating offshore in fact suffer dual fiscal residence, not always to the knowledge of their shareholders, while the most complex provision, ever, governs genuinely offshore companies with SA ties. And the income tax, capital gains tax and dividends tax all impose an exit tax upon a change of residence, a concept even more misunderstood than residence itself. It is doubtful whether this complex branch of the tax law enjoys the attention to detail it deserves, especially at its pivotal point – a change of residence. The issue of externalizing a business is massively, and dangerously, oversimplified. And those making offshore investments are seldom fully advised on the tax consequences.
Order details: Launch edition (2018). Ver 2. 676 pages. 4,020 kb. Order no: nb1808. R2,020, inclusive of Vat at 15%.
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Principles and Practice of Tax Avoidance—All the anti-avoidance provisions of all the tax Acts
Our rules-based tax system has gone berserk, and now includes a great many provisions most of us are unaware of, much less understand. In the Bsp Seminars® ‘Book’ format. A huge part of our tax law, principally, the Income Tax Act, is increasingly taken up with poorly drafted, frequently amended, arcane anti-avoidance provisions, requiring hours of study just to puzzle out exactly what is the ‘mischief against which they are aimed’. Unless you know how to judge such provisions, you are vulnerable to irrational attacks by SARS, seeking ‘production’ at all costs, without any understanding whatsoever how such provisions are to be interpreted and applied.
Order details: Launch edition (2018). Ver 2. 470 pages. 2,873 kb .Order no: nb1806. R2,020.
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Reflections on a Specimen Trust Deed
What a well-drafted deed looks like. The purpose of this work is not only to encourage a higher standard of drafting of trust deeds but to assist those using or dealing with trusts to identify which trusts and which clauses of a deed are valid, to carry out a proper due-diligence examination of a trust and its affairs, to ensure due process in all transactions involving a trust, and, above all, to identify the true owner of what is presented as trust property. In the main, its design juxtaposes well-drafted clauses of a discretionary trust with appropriate extracts from the Trust Property Control Act, commentary, relevant items from the Tax Shock, Horror newsletter, and all the relevant judgments. Includes a selection of invalid clauses from actual deed. Also the full text of a specimen testamentary trust. Comes with a specimen inter vivos trust deed and a specimen testamentary trust deed in MS Word format, together with free inherent MS Word template.
Order details: 2019 edition. Ver 2. 428 pages. 2,571 kb. Order no: nb1910. R2,020. inclusive of Vat at 15%.
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Specimen Letters to SARS: the 2018 edition—Actual letters you can adapt and use under the Tax Administration Act and the other tax Acts
The protocol that beats all protocols. In the Bsp Seminars® ‘Book’ format. 194 specimen letters. 93 letter-elements. Companion volume to Resolving Disputes with SARS.
Order details: 2019 edition. Ver 3. 512 pages. 3,524 kb. Order no: nb1909.
R1,765, inclusive of Vat at 15%.
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SculptureTallSmallThe 2016 Tax Amendments
A listing of amendments.
Order details: 2016 edition. Ver 3. 44 pages. 544 kb. Order no: nb1700. Free.
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The 2017 Tax Amendments
A listing of amendments.
Order details: 2017 edition. 44 pages. 575 kb. Order no: nb1715. R260, inclusive of Vat at 15%.
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The 2018 Tax Amendments (Draft Bills)
A listing of amendments.
Order details: 2018 edition. 38 pages. 497 kb. Order no: nb1804. R260, inclusive of Vat at 15%.
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The 2018 Tax Amendments (Bills)
A listing of amendments.
Order details: 2018 edition. 42 pages. 520 kb. Order no: nb1807. R260, inclusive of Vat at 15%.
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The 2018 Tax Amendments
A listing of amendments.
Order details: 2018 edition. 48 pages. 646 kb. Order no: nb1900. R260, inclusive of Vat at 15%.
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The 2019 Tax Amendments
A listing of the 2019 amendments, at the stage of: Acts.
Order details: 2019 edition. Ver 6. 144 pages. 1,215 kb. Order no: nb1907. R260, inclusive of Vat at 15%.
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The 2020 Tax Amendments
A listing of the 2020 amendments, at the stage of: Covid Bills.
Order details: 2020 edition. 40 pages. 559 kb. Order no: nb2007. R260, inclusive of Vat at 15%.
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The Bsp Stylebook—By Costa Divaris & Duncan McAllister
Improve your professional writing. With ‘Six Steps to Improving your Professional Writing’ by Costa Divaris and ‘Shortcut Keys in Word’ by Duncan McAllister.
Improve your professional writing (it really does work). Standardize your firm’s English usage. Save time by having a single reference to hand. Learn about shortcuts in MS Word, and much else besides. With many new entries.
First published in 1983 as CD’s Bible of Blunders.
Order details: ‘Stylebook’. 2020 edition. 568 pages. 2,732 kb. Order no nb2002. Free.
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The Dividends Tax—A Legislative History
From inception to date. An extraordinary tale of legislative chaos. In the Bsp Seminars® ‘value-added’ style. A complete history of all amendments, with full renditions of the law as at each round of amendments. It stretches credulity to suggest that anyone has managed to obey these ever-changing laws.
Order details: 2017 edition. 638 pages. 3,488 kb. Order no: nb1712. R760, inclusive of Vat at 15%.
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The History of a ‘Dividend’
The historical development of the definition in s 1 of the Income Tax Act. In the Bsp Seminars® ‘value-added’ style. From 1999 (and earlier) to date.  A record of statutory insanity without equal. Proof positive that only a lunatic could keep pace with South African legislative changes, even at the locus of one of the most fundamental of all fiscal definitions.
Order details: 2017 edition. 244 pages. 1,746 kb. Order no: nb1711. R760, inclusive of Vat at 15%.
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The Rise & Fall of the STC
The historical development & demise of the secondary tax on companies. In the Bsp Seminars® ‘value-added’ style. From inception to date, fully up to date. The historical development and demise of the secondary tax on companies. A complete history of all amendments, with full renditions of the law during each relevant quarter. Incredibly, amendments were still being made to the secondary tax on companies as recently as February and December 2013. The tax was terminated on 31 March 2012, and was repealed on 1 April 2017.
Order details: Archive edition (2017). 510 pages. 3,426 kb. Order no: nb1713. R760, inclusive of Vat at 15%.
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The Taxation of Deceased Estates—guide to the law for the diligent executor
Up to date with the 2019 taxing acts, with preceding law. In the Bsp Seminars® ‘Book’ format. The most comprehensive and detailed treatment ever published. All the taxes. Every relevant provision of every relevant statute, with all amendments since 2016/2017 recorded, so as to cater for outstanding estates. Plus case law and further reading, from the Tax Shock, Horror and Tax Administration Weekly newsletters.
Order details: Launch edition (2020) Ver 2. 540 pages. 3,328 kb. Order no: nb2005. R1,750, inclusive of Vat at 15%.
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The Taxation of Dividends—the whole enchilada
One of the most complex, most extensive, and most badly drafted aspects of the tax law, very probably fully understood by no one. In the Bsp Seminars® ‘Book’ format. Everything you did and did not want to know about the taxation of dividends under the Income Tax Act. Covers every aspect of the taxation of dividends, from the definition of a ‘dividend’, to all the complex provisions deeming things to be or not to be dividends, to the dividends tax proper, in all its imperfect glory. All the statute law, with commentary. A category-killer.
Order details: 2017 edition. Ver 2. 428 pages. 2,605 kb. Order no: nb1714. R2,020, inclusive of Vat at 15%.
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The Tax Administration Weekly Litigation Casebook
All the case reports in the weekly Tax Administration Weekly newsletter. The mostly sorry tale of bad arguments, from both sides, and even worse judgments in administrative law tax litigation. In the Bsp Seminars® ‘Book’ format. Unlike any other casebook you might ever have encountered. All the tax judgments on administrative law, hypercritically examined, and, mostly, found wanting. Learning the tricks of the trade, mostly from the errors of others. Up to date with all issues of the newsletter up to the end of the second quarter of 2020.
Order details: Launch edition (2020). Ver 2. 376 pages. 2,615 kb. Order no: nb2004. R505, inclusive of Vat at 15%.
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The Taxation of Trusts—including loan finance
All the statute law on the taxation of trusts, their founders, planners and beneficiaries. In the Bsp Seminars® ‘Book’ format. All the statute law, with commentary. Fully up to date with the 2018 amendments (January 2019). With special attention to loan finance. Also limited interests, and estate duty. Includes a complete exposition of the basic principles of the normal tax. Chapters on: 1. Tax rates for trusts 2. The trust as taxpayer 3. What is a trust? 4. Fiscal trusts 5. Normal tax 6. Residence 7. Source rules 8. Primary attribution (when the donor pays the tax) 9. Secondary attribution (when the beneficiaries pay the tax) 10. General normal tax issues 11. Other taxes 12. Offshore trusts 13. Trust finance and tax consequences 14. The trust return A complete and comprehensive resource.
Order details: 2019 edition. Ver 2. 656 pages. 4,118 kb. Order no: nb1904. R2,020, inclusive of Vat at 15%.
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Trusts: SA Statute & Common Law
Sources for drawing and advising on trusts. A fresh look at the Trust Property Control Act and the reported cases on trusts. In the Bsp Seminars® ‘Book’ format. Let’s face facts. The trust deed in your protocol is a bust. The deeds your clients want are sheer (usually male) fantasies. The last time you or your client actually read the deed was…, well, when was it, ever, never? You hardly know a trustee worthy of the name. If you yourself are a trustee, good luck! Counterparties dealing with your clients’ trusts are mad in the head. If the average beneficiary discovered the truth about her rights, all hell would break loose. If you are dealing with the trust according to its merits, it’s a pure coincidence. And, if the Master is interfering, he probably shouldn’t be. The upside is…you perhaps could make a fortune fixing up your clients’ trusts.
Order details: Launch edition (2019). Ver 2. 624 pages. 4,133 kb. Order no: nb1903. R2,020, inclusive of Vat at 15%.
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VAT: Imports & Exports—the law, regulations & SARS practice
International trade from a Vat perspective. In the Bsp Seminars® ‘Book’ format. All the statute law, with commentary, all the regulations, all the interpretation notes. In fact, everything there is to know about the Vat law on imports and exports in a single source.
Order details: 2016 edition. 418 pages. 3,624 kb. Order no: nb1605. R2,020, inclusive of Vat at 15%.
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Vat Refresher – Theory and Practice
In the Bsp Seminars® ‘Book’ format. What you absolutely need to know about the Vat system so as to survive in business, big or small. Everything that’s new and everything that is controversial (apart from imports and exports). Fully explained, in terms of the applicable law, but also with practical tips for implementation. Built around a ‘running reconciliation’ to be used as a stepping stone to a fully computerized vat solution, with appendix on the principles underlying such a computerized system. The only comprehensive analysis of the vat 201 tax return ever published, including legal and systems aspects.
Order details: Launch edition (2019). Ver 2. 482 pages. 3,545 kb. Order no: nb1905. R2,020, inclusive of Vat at 15%.
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Wills, Administration, & the Tax Acts—advising your clients on their wills is a good time to advise them as well on tax (all the taxes)
In the Bsp Seminars® ‘Book’ format. What you need is to know where to look for the answers to the questions your client will ask you about the tax-related issues associated with death and the administration of an estate and, with some luck and insight, offer advice on any areas where a choice is possible. Companion volume to Wills: SA Statute & Common Law.
Order details: 2018 edition. 506 pages. 3,062 kb. Order no: nb1802. R2,020, inclusive of Vat at 15%.
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Wills: SA Statute & Common Law—sources for drawing and advising on wills
In the Bsp Seminars® ‘Book’ format.  You cannot draw or give advice on a will without some basic knowledge of normal tax and estate duty principles. A more detailed familiarity is required of the so-called succession acts (the Wills Act, Intestate Succession Act, and Reform of Customary Law of Succession and Regulation of Related Matters Act). But the best instruction is to be gained from the judgments of our courts. And then there are testamentary trusts. Companion volume to Wills, Administration, & the Tax Acts.
Order details: 2020 edition. Ver 2. 658 pages. 4,339 kb. Order no: nb2003. R2,020, inclusive of Vat at 15%.
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