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Results: 11-20 of 27

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

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

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

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

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

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

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