In this edition of Business Law Focus, host Evan Pickworth interviews Charles de Wet, a Tax Executive at ENS. Charles has more than three decades of experience advising local and international clients across multiple industries. Notably, he was part of the team at the South African Revenue Service that implemented VAT in 1991. As such, a key question in the interview is whether VAT could again become a barrier after the significant delays last year. De Wet also explores why a wealth tax should be off the table, how smaller businesses could face less red tape, and why excise duties should, in an ideal world, be tempered.