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No looking back for section 13sex of the Income Tax Act
  • ENSafrica
  • South Africa
  • September 20 2016

Various building allowances are available for both owners and lessees of buildings under the Income Tax Act, No. 58 of 1962 (the “Act”) for erecting


REITS as an Investment Vehicle
  • Shepstone & Wylie Attorneys
  • South Africa
  • September 6 2016

During May 2016, the South African Revenue Service ("SARS") released a draft interpretation note on the taxation of Real Estate Investment Trusts


Value-added tax on the supply of student accommodation
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 19 2016

For some time now there has been a shortage of accommodation for tertiary students in South Africa. Developers have seen the gap in the market and


Business rescue, restructuring and insolvency: saved at the expense of Others?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 10 2016

The case of Kythera Court v Le Rendez-Vous Café CC trading as Newscafé Bedfordview case number 201611853 GLDJ reiterated the Supreme Court of Appeal


Latest Constitutional Court judgment on Parliamentary process has significant implications for mining and other economic reforms
  • Herbert Smith Freehills LLP
  • South Africa
  • August 8 2016

On 28 July 2016, the Constitutional Court issued a timely reminder to South Africa’s legislators that meaningful public participation is vital to the


Environmental Management and Municipalities
  • Shepstone & Wylie Attorneys
  • South Africa
  • July 20 2016

The Supreme Court of Appeal (SCA) recently handed down judgment in Abbott v Overstrand Municipality (992015) 2016 ZASCA 68 (20 May 2016). The case


Legal Principles Eminating from Recent Property & Conveyancing Cases
  • Shepstone & Wylie Attorneys
  • South Africa
  • June 22 2016

Where a lessee is deprived of or disturbed in the use or enjoyment of leased property to which he is entitled in terms of the lease, either in whole


In what circumstances can provisional trustees sell an insolvent estate’s immovable property?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 15 2016

The Supreme Court of Appeal (SCA) in Swart v Starbuck & Others 2016 ZASCA 83, reaffirmed the necessary authorisation for a trustee of an insolvent


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


A small leak does not have to mean a big headache - hidden remedies in the Housing Consumers Protection Measures Act
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 8 2016

A leaking roof is unfortunately something that most homeowners are all too familiar with. Fortunately the law provides a possible solution to this