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In a binding private ruling issued on 25 October 2012 (BPR 125), SARS was asked to rule primarily on the application of paragraph 80(1) read with paragraph 63 of the Eighth Schedule to the Income...
SARS recently released the second issue of its guide dealing with the window of opportunity (covering the period 1 October 2010 to 31 December 2012) for the disposal of a residence from a company,...
Judgment in the case of Commissioner for the South African Revenue Service v Tradehold Ltd (case no 132/2011) was handed down in the Supreme Court of Appeal (SCA) by Boruchowitz AJA on 8 May 2012.