The venture capital company (VCC) tax incentive was introduced in 2008 to assist small and medium entities in raising equity...
SARS views on venture capital company rules
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Individuals and wealth planning
A tax perspective on the valuation of shares
The recent case of CSARS v The Executors of Estate Late Sidney Ellerine (142/2017) [2018] ZASCA 39 (28 March 2018) dealt with...
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...