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Businesses have always had two ways of obtaining the use of an asset – they either buy it outright (often borrowing to do this) or they rent it under a lease. In both cases they have the opportunity to use the asset how they wish, generating a return from the product(s) produced and facing similar risks (repair, obsolescence, damage etc.).

During 2014 a number of tax changes have taken place and in 2015, key tax changes in a number of fields lie ahead.

Starting on 10 February 2015, all circumstances that enable a company to make income tax-exempt disbursements to shareholders or partners in the future must be declared.