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Results: 1-10 of 43

Commercial property: three ways to save tax
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 10 2016

When CGT was introduced in South Africa in 2001 the effective rate for companies was 15. The effective rate is now 22.4. So, since 2001 the


Decision on the VAT treatment of the supply of student accommodation
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 18 2016

An interesting judgment was recently delivered in the High Court (Gauteng Division, Pretoria) in the matter of Respublica (Pty) Ltd v Commissioner


Rates: to pay or not to pay
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 7 2016

This question was considered by the Supreme Court of Appeal (SCA) in the case of Blair Atholl Homeowners Association v The City of Tshwane


Transfer duty implications arising from the 2016 budget speech
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 25 2016

In the 2016 Budget recently delivered by Minister of Finance, Pravin Gordhan, it was announced that our current taxes on wealth are under review by


An increase in transfer duty - will it dampen the property market?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 24 2016

Last year's increase in the threshold for transfer duty to R750 000 was positive, but unfortunately no further relief is provided this year for


The anomaly that dividends are not exempt when declared by a REIT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 24 2016

The introduction of tax legislation pertaining to Real Estate Investment Trusts (REITs) has resulted in significant development of this industry over


REITs - a recent ruling about ‘qualifying distributions’
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 5 2016

Real estate investment trusts (REITs) are subject to a special tax regime in South Africa. Put simply, a REIT may deduct for income tax purposes


Residential property and VAT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • December 11 2015

Until recently it was smaller investors who bought and let residential property. But nowadays even listed Real Estate Investment Trusts (REITs) are


Beware of VAT zero-rating on sale of commercial property
  • Cliffe Dekker Hofmeyr
  • South Africa, United Kingdom
  • August 28 2015

If commercial immovable property is sold as a going concern and if certain requirements are met, then the sale can be zero-rated for value-added tax


Scope of capital gains tax liability broadened
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 14 2015

In order to provide the necessary legislative amendments required to implement the tax proposals that were announced in the 2015 National Budget on