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Results: 1-10 of 42

Nomination clauses and tax implications
  • 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


VAT considerations between developers and owners of land
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 11 2014

Where a registered vendor for Value-added Tax (VAT) purposes disposes of vacant subdivided land or developed properties in the course and furtherance


Temporary rental of units extension of cut-off date
  • Cliffe Dekker Hofmeyr
  • South Africa
  • January 23 2015

Property developers acquire and develop fixed property for the purposes of making taxable supplies and are subject to value-added tax (VAT) on the


Ruling on leasehold improvements
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 8 2014

The South African Revenue Service (SARS) released binding private ruling 177 (Ruling) on 31 July 2014. The Ruling concerned a lease and a sublease and


Commercial building allowances
  • Cliffe Dekker Hofmeyr
  • South Africa
  • May 16 2014

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial


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


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


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


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