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27 May 2012
                       
 
 
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23 Feb 2012
 
 
Debt cancellation
Cliffe Dekker Hofmeyr
In line with current economic trends of there being a weaker economic climate, National Treasury recognises that some taxpayers are at risk of becoming insolvent and will seek to reduce or...
 
 
Contingent liabilities revisited
Cliffe Dekker Hofmeyr
In the tax proposals for 2012, the issue of contingent liabilities has once again been the subject of reconsideration. In the 2011 budget it was proposed that new explicit rules would be introduced...
 
 
23 Jun 2011
 
Offshore cell companies
Cliffe Dekker Hofmeyr
In the Draft Taxation Laws Amendment Bill published on 2 June 2011, one of the amendments relates to the taxation of offshore cell companies in terms of section 9D of the Income Tax Act 36 of 1996....
 
 
Rental of residential property by developers – temporary relief
CLIFFE DEKKER HOFMEYR
One of the interesting proposed insertions in the Value-Added Tax Act 89 of 1991 relates to a new section 18B, which provides temporary relief when there is a change in use of residential property...
 
 
03 May 2011
 
The importance of residence in determining liability for capital gains
CLIFFE DEKKER HOFMEYR
The case of TLD Limited v The Commissioner for the South African Revenue Service heard before the Tax Court raises the interesting issue of the interplay between the imposition of capital gains tax...
 
 
 
                       
 
 
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