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Results: 1-10 of 21

Conversion of a share block scheme into sectional title exemption from transfer duty

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 10 2013

With effect from 1 January 2013 transfer duty is no longer payable in respect of a transaction contemplated in item 8 of schedule 1 of the Share

REITs: implementation issues

  • ENS - Edward Nathan Sonnenbergs
  • -
  • 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

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

Residential property amnesty renovations concluded!

  • ENS - Edward Nathan Sonnenbergs
  • -
  • 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

In other news

  • Chadbourne & Parke LLP
  • -
  • Kuwait, South Africa
  • -
  • November 15 2012

Califonia voters approved two ballot initiatives on November 6 that will affect tax burdens in the state

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

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

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

Commercial property: don’t max your tax

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 13 2010

It appears as if people are now again starting to invest with confidence in commercial immovable property

Modest salary, significant loans

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • October 22 2010

In a recent New Zealand High Court judgment, Krukziener v CIR 2010 NZHC 1714 (17 September 2010), the court held that an arrangement whereby a property developer and investor drew a modest salary but had significant loans accounts with the trusts and companies forming part of the group constituted tax avoidance, at least in the sense of deferring the tax obligation

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