If you’re a small business owner aged 55 or older, the 2026 Budget contained some very good news. Not only has the CGT exemption on the sale of small business by older persons been increased, but the definition of “small business” has also been expanded. 

This could make a big difference to your retirement situation, not to mention the future of your business. Find out here what the new limits and conditions are, and how they might affect the decision and timing of a business sale. 

Client concentration risk can sink a healthy business faster than falling sales. When one customer accounts for too much revenue, cash flow, valuation, and even survival hinge on decisions you don’t control. 

Here we explain the “40% Rule.” What it is, why lenders and investors care about it, and how to manage concentration risk before it manages you. 

Many small business owners fall into the “do it all” trap. You start with passion, but soon find yourself buried in tasks that have nothing to do with why you launched your venture. This leads to chronic burnout. You are busy, but are you productive? 

This feeling of being overwhelmed often stems from a failure to distinguish between being busy and making progress. That’s why you have to identify the “invisible work” that consumes your energy without ever appearing on a customer’s invoice or adding real value.

The Annual Employer Reconciliation Declaration (EMP501) remains a focus area for SARS. Employers have until the end of May to submit their declarations for the period 1 March 2025 to 28 February 2026.

We invite you to rely on our expertise to ensure compliance with this legal requirement, as submitting incorrect or incomplete declarations (or missing the deadline) will cause additional work, penalties, delays and hassles for you and your employees.

• 07 May – PAYE submissions and payments
• 25 May – VAT manual submissions and payments
• 28 May – Excise duty payments
• 29 May – VAT electronic submissions and payments and CIT Provisional Tax payments where applicable.