Bear Gryls (Pty) Ltd (Bear Grylls”) is a company that mainly sells cattle feed to farmers and operates from Welkom in the Free State (The company is effectively managed in the Republic of South Africa). The company also has a few specialists that assist the farmers with cost-effective improvements of their pastures for cattle. This commercial knowledge (know-how payments) sold to the famers has proven to be very profitable The company’s financial year ends on 31 March 2021 and it is a registered VAT vendor making only taxable supplies On 1 July 2020. Bear Grylls paid R250 000 to a pasture specialist to entice him to accept employment with the company from 1 August 2020. The contract and salary package will be negotiated at a later stage On 16 August 2020, Bear Grylls received an amount of R75 000 in cash from a big commercial farmer in the Free State for services rendered by the company's newly hired pasture specialist.