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Results: 1-10 of 38

Classification of instruments as debt or equity

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 24 2013

Companies are typically funded through a combination of debt and equity. The 'truest' form of debt would be a secured loan and returns in respect of

Preference shares constituting equity shares

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 10 2013

A very interesting binding private ruling was released by the South African Revenue Service (SARS) on 2 May 2013. Binding Private Ruling 143 (BPR

Piercing the corporate veil has been extended

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 15 2013

The recognition of a company as a separate juristic person, liable for its own tax (or other) debts, is an important principle relied on by taxpayers

Withholding taxes extended to service fees

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

Taxpayers have been anticipating the introduction of a withholding tax on interest paid to non-residents for a number of years now. The effective

Share schemes

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

Share incentive schemes are once again in the spot light in this year's tax budget proposals. It appears that previous amendments have not satisfied

Cross issue of shares

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

Section 24B of the Act was initially introduced to deal with the acquisition of assets through the issue of shares. Pursuant to the judgment of CIR v

Advance tax rulings - mandatory exclusion list updated

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 15 2013

The Tax Administration Act, No 28 of 2011 (TAA) provides a list of scenarios where the Commissioner may reject an application for an advance tax

Legal professional prvilege - Prudential case confirmed

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa, United Kingdom
  • -
  • February 1 2013

The issue of whether legal professional privilege (LPP) may be extended to apply in respect of communications between accountants (or other advisors

Non-discrimination can it be applied in our group relief provisions?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa, United Kingdom
  • -
  • January 21 2013

An interesting judgment was reported in the United Kingdom (UK) on the application of the non-discrimination provisions contained in Article 24(5) of

Sent packing

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • May 18 2012

Mr Eduard Sent (Sent) was sent packing by the Federal Court of Australia (FCA) on 16 April 2012, in an appeal against a decision by the Administrative Appeals Tribunal (Tribunal) on whether some or all of a payment of $11,600,000 to an executive share trust (Trust) was assessable as income in the hands of Sent (Sent v Commissioner of Taxation 2012 FCA 382

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