Cliffe Dekker Hofmeyr | South Africa | 15 Feb 2019
The tax treatment of lease premiums continues to be a vexing issue…
Cliffe Dekker Hofmeyr | South Africa | 19 Aug 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…
Cliffe Dekker Hofmeyr | South Africa | 10 Jun 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…
Cliffe Dekker Hofmeyr | South Africa | 5 Feb 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…
Cliffe Dekker Hofmeyr | South Africa | 11 Dec 2015
Until recently it was smaller investors who bought and let residential property. But nowadays even listed Real Estate Investment Trusts (REITs) are…
Cliffe Dekker Hofmeyr | South Africa, United Kingdom | 28 Aug 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…