Business Tax and Company Law Quarterly

Business Tax and Company Law Quarterly

SKU ISSN2219-1585


A quarterly journal that provides invaluable, practical and highly accessible opinions on relevant issues pertaining to tax in the business environment and to company law, particularly as it impacts the conduct of business in SA. The journal is edited by three of South Africa’s leading tax and corporate consultants.

A consolidated index of all issues of the BTCLQ is now available 
adding significant value, at no additional cost, to a subscription to this premier tax journal.

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  • Author: Milton Seligson; Michael Rudnicki; Des Kruger
  • Title: Business Tax & Company Law Quarterly (BTCLQ)
  • ISBN: ISSN 2219-1585
  • Publication Date: 2019/03/31
  • Publishing House: Siber Ink
  • Target Market Lawyers; accountants; company secretaries; CEOs; CFOs; tax practitioners and advisers
Your Price R 1 950.00

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For those interested in purchasing issues that were published from 2010 to 2017, please contact our offices on 021 712 1500 or email

About the editors:

Milton Seligson SC

BA LLB (UCT), LLM (Harvard) Former Member, Cape Bar

Advocate Seligson was the most senior silk practising in South Africa when he retired recently from the Cape Bar. He now continues to work as a consultant in the field of corporate tax. While at the Cape Bar he had a wide-ranging practice, specializing mainly in the areas of tax and corporate law. He has acted as a judge of the High Court and the Special Income Tax Court. Advocate Seligson is also a former Chair of the General Council of the Bar of South Africa and the Cape Bar. He served as a member of the Judicial Service Commission for ten years between 1999 and 2009. He is a former law professor at the University of Hawaii Law School and part-time lecturer on the UCT Law Faculty. He also served on the UCT Council as an elected member, representing alumni from 2008 to 2012.

Des Kruger

BCom LL B (KZN), H Dip Tax (Wits), International Tax Program, LLM (Harvard)

Des is a Contract Specialist with the South African Revenue Service (SARS) and has over 30 years of specialized taxation experience both in the private and public sectors. While in the private sector Des was named one of the top tax consultants in South Africa by the International Tax Review, Chambers Global, Best Lawyers and The Legal Media Group Guide to the World's Leading Tax Advisors. Prior to taking a position in the private sector, he worked at Inland Revenue (now SARS) for nine years, where he held the senior position of Deputy Director in the Tax Structure Development branch. He was an advisor to both the Margo and Katz Tax Commissions and was recently appointed to the VAT Ad-hoc Sub-Committee of the Davis Tax Committee. Des is co-author of Broomberg on Tax Strategy.

Michael Rudnicki

BCom (Rhodes), Hons BCompt (UNISA), BCom (Hons) (Taxation) (UCT), MComm (UJ), CA (SA) Tax Partner: Bowmans

Michael joined Bowmans in Johannesburg as a Tax Partner in 2018. He was previously with KPMG as a tax partner since its merger with Andersen in 2002. Prior to this, Michael worked at PWC. He specialises in Corporate Tax, Specialist Banking Tax, Mergers and Acquisitions Tax; implementation of large M&A transactions; Executive Compensation Schemes and Employees’ Tax. He is a member of The South African Institute of Chartered Accountants (SAICA).


Volume 10 Issue 1 has just been published.
March 2018

Edited by Des Kruger, it includes the following articles:

  • Value-conscious Tax Administration by SARS - by Fareed Moosa
  • Section 24C Allowance for Future Expenditure: Navigating the Maze - by Michael Rudnicki
  • VAT: Leases, Lodging, Sub-leases and Purpose - by David Clegg