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Results: 11-20 of 24

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

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

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

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

Supply of a going concern 'down under'

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • October 4 2013

In general, under South African VAT law, the disposal of proper ties by a property developer is a taxable supply subject to VAT at the standard

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

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

  • 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