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Results: 1-10 of 26

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

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

REITs: implementation issues

  • ENSafrica
  • -
  • South Africa
  • -
  • May 29 2013

The Real Estate Investment Trust ("REIT") regime is set to usher in a new era for the listed property sector by affording certain tax advantages to

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

The taxation of employer-provided low cost housing: a step in the right direction, but not yet a leap for mankind

  • ENSafrica
  • -
  • South Africa
  • -
  • December 10 2013

As part of Government's anti-poverty objectives, Government is seeking to provide low-income South African's with low cost housing and more

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

Realisation companies a new take on an established concept

  • ENSafrica
  • -
  • South Africa
  • -
  • June 15 2011

A realisation company is a company which is generally formed with the purpose of facilitating the realisation of properties which are usually transferred to it from a group company