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More on TIEA's

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 25 2011

We reported a couple of weeks ago on South Africa's first concluded Tax Information Exchange Agreement with Guernsey

Tax changes for trusts still under consideration

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 5 2013

Proposed changes to tax legislation regarding trusts will not take place immediately, National Treasury has said. In the Budget Tax Alert of 28

Trusts - is the conduit principle in peril?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 31 2013

The announcement regarding trusts in the 2013 budget is notable for two reasons: its brevity and its lack of detail. Any comments made in advance of

High net worth individuals increasingly on SARS’ radar

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 20 2012

SARS recently announced that, following a year-long investigation, it had uncovered thousands of local High Net Worth Individuals (HNWIs) who were not on the tax register

Does it fall in my estate? - Part 2

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 16 2012

In this alert we continue our focus on assets that may or may not fall into your estate

Capital gains tax & the creation of assets

  • ENSafrica
  • -
  • South Africa
  • -
  • April 30 2012

In terms of the Eighth Schedule to the Income Tax Act (the “Act”) capital gains tax (“CGT”) is levied in respect of the “disposal” of any “asset” by a person

Source of pension benefits relating to offshore services

  • ENSafrica
  • -
  • South Africa
  • -
  • October 6 2011

There is some uncertainty regarding the current tax treatment of private sector pension benefits derived by South African tax residents in respect of services which were rendered both inside and outside South Africa, particularly in respect of the source of such benefits

Offshore cell companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 23 2011

The tax treatment of offshore cell companies has been the subject of much debate over the years

Residential property amnesty renovations concluded!

  • ENSafrica
  • -
  • South Africa
  • -
  • October 28 2010

After representations were made to the National Treasury with respect to the introduction of a residential property amnesty, it appears that the final version of the legislation has been 'renovated' to suit the array of family planning structures and circumstances currently being utilised

What’s in a name: 'primary residence' examined

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 9 2012

The term 'primary residence' is defined in paragraph 44 of the Eighth Schedule to the Income Tax Act, No 58 of 1961 (ITA) (read with paragraph 1