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Ruling on leasehold improvements

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 8 2014

The South African Revenue Service (SARS) released binding private ruling 177 (Ruling) on 31 July 2014. The Ruling concerned a lease and a sublease and

Commercial building allowances

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 16 2014

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial

VAT considerations between developers and owners of land

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 11 2014

Where a registered vendor for Value-added Tax (VAT) purposes disposes of vacant subdivided land or developed properties in the course and furtherance