In Commissioner for the South African Revenue Service v Capitec Bank Limited (94/2021) [2022] ZASCA 97 (21 June 2022) the...
C:SARS v Capitec: A case of VAT equilibrium?
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Value Added Tax
VAT on temporary letting by residential property developers
Persons who develop residential property for purposes of selling it are often not able to immediately sell the property as...
VAT: Separation of supplies into parts
Where a supply consists of parts that would be subject to different VAT rates if consideration had been charged separately for...
Respublica case: Characterisation of the supply of property
When it comes to property rental transactions a number of permutations exist from a VAT perspective. In brief, the agreement can...