Income tax returns are often prepared using financial statements as a starting point and making some adjustments to reflect the...
Valuation of trading stock for tax using IFRS as a basis
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Corporate and business tax
Kangra Group case: Deductibility of damages settlement payment
The tax implications of arrangements involving claims for damages are often complex, whether viewed from the perspective of the...
The tax effect of terms of financing instruments
The case of Crookes Brothers Limited v C:SARS was widely commented as a rare case that deals with the South African transfer...
SARS views on venture capital company rules
The venture capital company (VCC) tax incentive was introduced in 2008 to assist small and medium entities in raising equity...
Tax implications of ceded dividend rights
ividend income is subject to tax treatment, which if viewed only from the perspective of the recipient thereof, is more...
The finer details of asset-for-share transactions
The Income Tax Act (Act) allows for roll-over relief in certain circumstances where assets are contributed to a company in...