Concerns about narrow interpretation for home office deducti

Concerns about narrow interpretation for home office deductions


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Very few employees will be able to claim expenses.
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Not many taxpayers have the luxury of maintaining a home office that is used exclusively by one person. Image: Chris Ratcliffe/Bloomberg
The South African Revenue Service (Sars) has issued its draft interpretation note on what taxpayers who are “in employment or holding an office” can deduct for home office expenses.
In the 17-page note it gives numerous examples of when expenses will not be permitted.
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