We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 17

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

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 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

Disposal of residence

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • October 17 2012

The Taxation Laws Amendment Act, No 7 of 2010, which came into operation on 1 October 2010, inserted Paragraph 51A of the Eighth Schedule to the Income Tax Act, No 58 of 1962, which widens the relief in respect of the disposal of a residence and imposes certain new conditions

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
  • -
  • July 10 2010

Taxpayers will have until 30 September 2010 to transfer a primary residence from a company or trust under current rules without having to liquidate, wind up or deregister the company or trust in terms of proposed new income tax rules

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

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