Business Tax and Company Law Quarterly

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, Des Kruger, Michael Rudnicki and Milton Seligson SC


This index covers all volumes of BTCLQ and will be updated as new issues are published. Download a PDF version: BTCLQ Index PDF View online: BTCLQ Index


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The Business Tax & Company Law Quarterly journal offers some of the best tax advice in South Africa, providing insights from varying perspectives from three leading tax consultants – senior advocate Milton Seligson, practising lawyer Des Kruger, and practising accountant Michael Rudnicki.

Annual Subscription for 2016 includes VAT and postage and is R1600.00. Click here to purchase or please contact our offices on 021 702 2010 or email us for further information.

“Erudite, always interesting and practical. Gives me critical up-to-date knowledge and peace of mind.” Mr Andrew Duncan (Attorney: Estate, Fiscal and Tax Planning)

About the editors

Milton Seligson SC

BA LLB (UCT), LLM (Harvard) Member, Cape Bar Advocate Seligson is one of the most senior silks practising in South Africa. He is a member of the Cape Bar and is involved 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 currently serves on the UCT Council as an elected member, representing alumni.

Des Kruger

BCom LL B (KZN), H Dip Tax (Wits), International Tax Program, LLM (Harvard) Des is a director in the Tax Practice Group at Webber Wentzel Attorneys and has over 30 years of specialized taxation experience. He was recently named one of the top tax consultants in South Africa by the International Tax Review, Chambers Global and The Legal Media Group Guide to the World’s Leading Tax Advisors. Des was also selected for inclusion in the inaugural Best Lawyers list for South Africa in the specialty of tax. Prior to taking a position in the private sector, he worked at the Inland Revenue (now the South African Revenue Service – SARS) for nine years, where he held the senior position of Deputy Director in the Tax Structure Development branch. Des is co-author of Value-Added Tax in South Africa and Broomberg on Tax Strategy.

Michael Rudnicki

BCom (Rhodes), Hons BCompt (UNISA), BCom (Hons) (Taxation) (UCT), MComm (UJ), CA (SA) Tax Director: KPMG Michael is a Director in Corporate Tax in Johannesburg and also heads the Tax and Legal Private Equity and M&A Groups. He has been with KPMG Inc since its merger with Andersen in 2002. Prior to this, Michael worked at both Andersen and PWC. He specialises in General Corporate Tax, Specialist Banking Tax, Mergers and Acquisitions Tax; liasing with Senior Counsel on particular matters requiring litigious consideration; 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) and The Association of Corporate Treasurers of Southern Africa.