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Capital Gains Tax
18 September 2017   (0 Comments - view/add)
Exempt dividends treated as income or proceeds for capital gains »
Authors: Craig Miller and Joon Chong (Webber Wentzel) A common method for South African corporate shareholders to ex...
15 May 2017   (0 Comments - view/add)
Tax consequences of waiver of contractual rights »
Author: Ben Strauss (CDH) Capital gains tax (CGT) is levied on the disposal of an asset. The terms “disposal” and “a...
20 March 2017   (0 Comments - view/add)
Tax Court pronounces on the capital gains tax rules pertaining to the reduction of proceeds »
Author: Jerome Brink (CDH)   It is a general principle of South African income tax that a taxpayer is taxed...
22 November 2016   (0 Comments - view/add)
Tax consequences of the part waiver of a loan »
Authors: Heinrich Louw, Gigi Nyanin & Mark Morgan (Cliffe Dekker Hofmeyr) Tax consequences of the part waive...
13 June 2016   (0 Comments - view/add)
Commercial property: three ways to save tax »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) The effective rate of capital gains tax (CGT) has increased dramatically in...
14 March 2016   (0 Comments - view/add)
Vendor beware: capital gains tax on instalment sales »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) Taxpayers should take great care when selling assets where the price is paid...
17 November 2015   (0 Comments - view/add)
Widening the scope of Capital Gains Tax liability »
Author: Donatella Callaway (Grant Thornton Johannesburg) One of the amendments proposed in the Taxation Laws Amend...
02 November 2015   (0 Comments - view/add)
Determining the CGT base cost of shares in a private company at market value »
  Author: PwC South Africa Determining the CGT base cost of shares in a private company at market value –...
05 October 2015   (0 Comments - view/add)
Market value of shares on valuation date »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) An interesting judgment was handed down in the Supreme Court of Appeal (SC...
18 August 2015   (0 Comments - view/add)
Scope of capital gains tax liability broadened »
Authors: Gigi Nyanin and Nicole Paulsen (DLA Cliffe Dekker Hofmeyr) In order to provide the necessary legislative amendm...
28 July 2015   (0 Comments - view/add)
Correction of CGT treatment when a trust grants equity »
Author: Dan Foster (Webber Wentzel) When an employee share trust distributes shares or other equity instruments to a ben...
28 July 2015   (0 Comments - view/add)
New rules for cancellation of contracts »
Authors: Denny da Silva and Elandre Brandt (Webber Wentzel) The cancellation of a contract is regarded as a disposa...
21 April 2015   (0 Comments - view/add)
Capital gains tax deferred »
Author: Ben Strauss (DLA Cliffe Dekker Hofmeyr) Put simply, capital gains tax (CGT) is levied on the capital gain arisin...
02 April 2015   (0 Comments - view/add)
Feedback from National Treasury workshop: Cross-issue of shares »
Author: Lesedi Seforo (SAIT) National Treasury hosted a workshop on the 26 th  of March 2015 to discuss commentar...
18 March 2015   (0 Comments - view/add)
I’m not putting my money into tax-free savings accounts »
Author: Matthew Lester ( Finance Minister Nhlanhla Nene’s new tax-free savings accounts have been widely we...
04 March 2015   (0 Comments - view/add)
Matthew Lester unpacks wealth taxes in light of the Budget Speech »
Author: Matthew Lester (Biznews) The problem with the National Budget Speech is that all the pundits are so hell-bent on...
02 March 2015   (0 Comments - view/add)
Cross-issue of shares »
Author: Heinrich Louw (DLA Cliffe Dekker Hofmeyr) Generally, the issue of a share by a company does not constitute a dis...
02 March 2015   (0 Comments - view/add)
Employee share incentive schemes revisited again »
Authors: Andrew Lewis and Mareli Treurnich (DLA Cliffe Dekker Hofmeyr) The taxation of employee share incentive schemes...
04 February 2015   (0 Comments - view/add)
Additional taxes are in the pipeline »
Author: Wiseman Khuzwayo (Business Report) The government may decide to impose a R12 billion additional tax to reduce n...
02 February 2015   (0 Comments - view/add)
Could capital gains tax be increased? »
Author: Ingé Lamprecht (Moneyweb) How government is likely to plug its fiscal deficit. Finance minister Nhlanh...
02 February 2015   (0 Comments - view/add)
SA’s rich ‘likely to bear brunt of expected tax increases’ »
Author: Ntsakisi Maswanganyi (BDlive) Having already announced a raft of austerity measures five months into his po...
02 February 2015   (0 Comments - view/add)
Could capital gains tax be increased? »
Author: Ingé Lamprecht (Moneyweb) How government is likely to plug its fiscal deficit. Finance minister Nhlanh...
06 January 2015   (0 Comments - view/add)
Call for comment: Draft comprehensive guide to CGT (Issue 5) »
Author: SARS Since the release of Issue 4 of the Comprehensive Guide to CGT on 22 December 2011. SARS has issu...
08 December 2014   (0 Comments - view/add)
Professional tax advice vital in mitigation of penalties and interest »
  Author: Andrew Lewis (DLA Cliffe Dekker Hofmeyr) Judgment was handed down in the Tax Court on 18 November 2014...
18 September 2014   (0 Comments - view/add)
Usufruct and Capital Gains Tax »
Author: Nwanda Incorporated What is a usufruct? "A usufruct provides to the usufructuary a right of use of property o...
04 August 2014   (0 Comments - view/add)
Disposals by share incentive trusts »
Author: Heinrich Louw (DLA Cliffe Dekker Hofmeyr) The South African Revenue Service (SARS) issued Binding Private Rulin...
04 December 2013   (0 Comments - view/add)
Receipt of Foreign Assets and the Subsequent Donation Thereof to a Non-resident Trust »
Author: BDO Binding Private Ruling 157 dealt with the income tax consequences arising from, and the attribution rules ap...
08 August 2013   (0 Comments - view/add)
Primary Residence Exclusion »
Author: ENS (Integritax July edition) Is it true that globally mobile employees can sell their homes and not pay capital...
17 July 2013   (0 Comments - view/add)
Enjoyment Versus Profit is the Key to Being a Collector »
Author: David Warneke (Moneywebtax) As long as the aesthetic value and enjoyment are uppermost in investors' minds...
25 April 2013   (0 Comments - view/add)
Capital gains tax and the primary residence exemption »
Source: Mansoor Parker (Edward Nathan Sonnenbergs) Is it true that globally mobile employees can sell their homes and...
02 February 2013   (1 Comment - view/add)
Debt Forgiveness & CGT »
By Michael Stein (Friday Page) Executive summary Michael Stein discusses that tax changes reating to debt forgi...
28 January 2013   (0 Comments - view/add)
Binding Private Ruling 133 (Tax Alert) »
 By Andrew Seaber and Nicole Paulsen (DLA Cliffe Dekker Hofmeyr Tax Alert) Executive summary Tax Alert ref...
17 January 2013   (0 Comments - view/add)
BPR 133: Transfer of a residence out of a company to a natural person »
By SARS Legal & Policy SARS recently issued Binding Private Ruling (BPR) 133. This ruling deals with the capital...
16 December 2012   (0 Comments - view/add)
Paragraph 51A relief deadline of 31 December 2012 is approaching »
By SAIT Technical The disposal deadline for CGT, STC and transfer duty relief from the disposal of a residence from a com...
04 December 2012   (0 Comments - view/add)
Residential property transfer concession to expire »
By Norma Passmore (Moneywebtax/PKF) Executive summary (SAIT Technical) Taxpayers have until 31 December 2012 to...

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