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SA TAX E-NEWS MONTHLY UPDATE 2018

SA TAX E-NEWS MONTHLY UPDATE 2018

Dear Client, Best wishes for 2018! Welcome to our monthly tax newsletter designed to keep you up-to-date and informed on the latest tax matters. In this article, Prof Pieter van der Zwan writes about Dividend-stripping and share buy-back transactions. The National Treasury introduced anti-avoidance rules that target dividend-stripping and share buy-back transaction with effect fromRead more about SA TAX E-NEWS MONTHLY UPDATE 2018[…]

A TIMING ANOMOLY WHEN DISPOSING OF PROPERTY

A TIMING ANOMOLY WHEN DISPOSING OF PROPERTY

Property related transactions are typically significant transactions, and therefore tax considerations linked thereto should be carefully considered. One such consideration involves the timing of the disposal of immovable property that was held by persons as capital assets. Sales of such property will comprise a transaction subject to capital gains tax (“CGT”). This article considers whenRead more about A TIMING ANOMOLY WHEN DISPOSING OF PROPERTY[…]

NON-EXECUTIVE DIRECTORS’ REMUNERATION: VAT AND PAYE

NON-EXECUTIVE DIRECTORS’ REMUNERATION: VAT AND PAYE

Two significant rulings by SARS, both relating to non-executive directors’ remuneration, were published by SARS during February 2017. The rulings, Binding General Rulings 40 and 41, concerned the VAT and PAYE treatment respectively to be afforded to remuneration paid to non-executive directors. The significance of rulings generally is that it creates a binding effect uponRead more about NON-EXECUTIVE DIRECTORS’ REMUNERATION: VAT AND PAYE[…]