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Results: 1-10 of 17

Proposed changes to VAT legislation for vendors purchasing fixed property from non-vendors

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 23 2012

Where a vendor purchases fixed property from a non-vendor, the vendor is required to pay transfer duty as opposed to value-added ta

Tax incentives for residential property - time for change

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 14 2011

Additional tax incentives may be required to boost buy-to-let property market

The misnomer of transfer duty

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 14 2013

Transfer duty is not actually payable on the transfer of property. Section 2 of the Transfer Duty Act, No 40 of 1949 (TD Act) provides that transfer

Tax relief for transfer of a residential property

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 22 2011

Is your house in a company, close corporation (CC) or trust?

The introduction of REITs

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 13 2012

One of the welcomed aspects that is dealt with in the latest draft of the Taxation Laws Amendment Bill, 2012 (Bill) is the introduction of the long-awaited Real Estate Investment Trusts (REITs

The abolishment of stamp duty - the effects on early termination of leases of immovable property

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 29 2010

The Stamp Duties Act 77 of 1968 (the Act) was abolished with effect 1 April 2009, in an effort to simplify the tax system

Tax-free transfer of residential property

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • 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

Significant implications for variable loan stock companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 13 2011

Whether it is intended or not, is not clear, but the Draft Taxation Laws Amendment Bill, 2011 (the Draft Bill) has proposed certain amendments to the Income Tax Act No

Rental of residential property by developers - temporary relief

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 10 2011

One of the interesting proposed insertions in the Value-Added Tax Act 89 of 1991 relates to a new section 18B, which provides temporary relief when there is a change in use of residential property in the hands of a developer

Taxpayer loses VAT case

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 12 2010

In the case of TCT Leisure (Pty) Ltd v CSARS 2010 ZASCA (delivered 12 March 2010), the court had to deal with the question of whether the supply of preference shares together with certain occupation rights was an exempt supply in terms of the Vat Act