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Results: 1-10 of 26

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

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?

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 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

Residential property amnesty renovations concluded!

  • ENSafrica
  • -
  • 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

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

The unintended consequences of Section 12N

  • ENSafrica
  • -
  • South Africa
  • -
  • May 30 2011

Prior to the introduction of section 12N, section 11(g) of the Act regulated any deductions related to leasehold improvements