The South African National Treasury introduced the venture capital company (VCC) regime in section 12J of the Income Tax Act in...
Changes to venture capital company tax regime
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Individuals and wealth planning
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...
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...