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South African Tax Court rules in favour of taxpayer in ‘most favoured nation’ test case

Netherlands, South Africa, Sweden - June 27 2019 On 12 June 2019 the Cape Town Tax Court delivered its judgment in the dividends tax test case between ABC Pty Ltd (Taxpayer) and the South African…

Emil Brincker.

Government to introduce a gambling tax

South Africa - February 21 2019 Back in the 2011 Budget, the Minister proposed a withholding tax on gambling winnings. The Minister proposed that, with effect from April 2012, all…

Tax treatment of amounts received by or accrued to portfolios of Collective Investment Schemes (CIS)

South Africa - February 21 2019 During the 2018 Taxation Laws Amendment Bill (TLAB) amendments were proposed to tax the profits of certain CISs as revenue instead of capital. It was…

Personal income tax rates

South Africa - February 21 2019 During the Budget Speech the Minister proposed no changes to the personal income tax brackets (with no adjustment for inflation). In fact, it was…

Special Edition Budget Speech Alert 2019

South Africa - February 20 2019 National Treasury amended legislation governing share buy-backs and dividend stripping in 2017 and again in 2018. The specific anti-avoidance…

Ben Strauss, Dries Hoek, Emil Brincker, Gerhard Badenhorst, Gigi Nyanin, Heinrich Louw, Jerome Brink, Jessica Carr, Louis Botha, Mark Linington, Petr Erasmus, Varusha Moodaley.