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Results: 1-10 of 267

UDZ not doing enough for affordable inner-city housing
  • Bowman Gilfillan Africa Group
  • South Africa, USA
  • August 17 2015

The UDZ tax incentive is failing to boost the supply of affordable inner-city housing in Cape Town, South Africa. The Urban Development Zone (UDZ


Scope of capital gains tax liability broadened
  • DLA 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


The new draft construction industry development regulations
  • Shepstone & Wylie Attorneys
  • South Africa
  • July 10 2015

Proposed amendments to the Construction Industry Development Regulations of 2004 were published in the Government Gazette on 29 May 2015 and giving


The valuation of a usufruct for tax purposes
  • ENSafrica
  • South Africa
  • July 9 2015

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for


Exemption from donations tax and the net value of an estate
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • July 3 2015

On 1 July 2015, the South African Revenue Service (SARS) released Binding Private Ruling 197 (BPR 197) dealing with the donations tax consequences


Nomination clauses and tax implications
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • June 24 2015

A nomination clause in a sale agreement of property often seems like a very good idea in complex business structures but unwanted consequences may


Taking a bite out of the PIE Act
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • June 18 2015

The Prevention of Illegal Eviction from and Unlawful Occupation of Land Act, No 19 of 1998 (PIE Act) regulates the eviction of unlawful occupiers


The infamous voetstoots and its application to sale agreements
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • June 17 2015

Since the coming into operation of the Consumer Protection Act 68 of 2008 (CPA), there has been much interest on the position of the infamous


Revocation of an instruction to a conveyancer
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • May 27 2015

In Stupel & Berman v Rodel Financial Services, the Supreme Court of Appeal (SCA) determined the nature of a client's instruction to a conveyancer to


Playing with fire: specific performance and a lessee's plight
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • May 27 2015

In the case of Hennox 349 CC v SA Retail Properties Ltd 2014 JDR 2460 (GJ), the lessee learnt a R2 million lesson. After hounding its lessor to