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 24

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

Is rental income received by a controlled foreign company subject to South African tax?

  • ENSafrica
  • -
  • South Africa
  • -
  • May 25 2012

Various changes have been made to the controlled foreign company (“CFC”) tax rules

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 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

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

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

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
  • -
  • November 22 2011

Is your house in a company, close corporation (CC) or trust?

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