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Results: 1-10 of 47

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


REIT legislation extended to unlisted property-owning companies
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 25 2015

Section 25BB of the Income Tax Act was adopted in South Africa with effect from 1 April 2013 to govern the taxation of real estate investment trusts


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


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


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


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


Sold to the highest bidderunless you didn’t pay VAT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • December 9 2016

Before buying anything, a purchaser should always be aware of all its obligations. This is one of the lessons to draw from the decision in Sheriff of


Exemption from donations tax and the net value of an estate
  • 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


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


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