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Consequences of using a trust for estate planning
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- August 31 2012
A well-known estate planning technique is this: A person sells a growth asset to a trust on loan account
New relief in respect of share block
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- July 13 2012
Under share block, a company holds immovable property and in turn, the shareholders hold shares in the company and a right to use some or all of that property exclusively for a specified period in every year
Exchange control: Oilwell does not end well
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- June 15 2012
South Africa (SA) imposes exchange controls
Give that judge a Bell's!
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- June 4 2012
In our Tax Alert of 18 March 2011 we reported on the Western Cape Tax Court (Tax Court) case involving Stellenbosch Farmers' Winery Limited (Farmers) and the Commissioner for the South African Revenue Service (SARS
Dividends tax on dividends in specie paid to non-residents
- DLA Cliffe Dekker Hofmeyr
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- South Africa, United Kingdom
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- March 16 2012
Mr A is tax resident in the United Kingdom (UK
Dividends ceded to companies not exempt from income tax
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- March 2 2012
Dividends are generally exempt from income tax, subject to the exceptions contained in s10(1)(k)(i) of the Income Tax Act, No 58 of 1962 (the Act
Dividends tax: questions and answers
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- January 27 2012
The dividends tax, a new form of tax on dividends paid by companies, comes into effect in South Africa soon
Tax relief for transfer of a residential property
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- November 22 2011
Is your house in a company, close corporation (CC) or trust?
Tax-free transfer of residential property
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- June 24 2011
If you own residential immovable property through a trust, company or close corporation (CC) you should really think about transferring the property into your own name
The Draft Taxation Laws Amendment Bill, 2011
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- June 10 2011
The draft Taxation Laws Amendment Bill, 2011 contains some interesting (and startling) proposals relating to debt
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- Firm Name - DLA Cliffe Dekker Hofmeyr
- Author - Ben Strauss