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Results: 1-10 of 172

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


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


The acquisition of immovable property and transfer duty VAT
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 22 2015

The acquisition of an immovable property triggers the payment of either VAT or transfer duty. Whether VAT or transfer duty is payable is determined


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


The unintended consequences of Section 12N
  • ENSafrica
  • South Africa
  • May 30 2011

Prior to the introduction of section 12N, section 11(g) of the Act regulated any deductions related to leasehold improvements


Residential property amnesty renovations concluded!
  • ENSafrica
  • South Africa
  • October 28 2010

After representations were made to the National Treasury with respect to the introduction of a residential property amnesty, it appears that the final version of the legislation has been 'renovated' to suit the array of family planning structures and circumstances currently being utilised


Is rental income received by a controlled foreign company subject to South African tax?
  • ENSafrica
  • South Africa
  • May 25 2012

Various changes have been made to the controlled foreign company (“CFC”) tax rules


Realisation companies a new take on an established concept
  • ENSafrica
  • South Africa
  • June 15 2011

A realisation company is a company which is generally formed with the purpose of facilitating the realisation of properties which are usually transferred to it from a group company


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