There are many costs to raise funding for a business, whether debt or equity capital. These include raising fees, initiation...
Tax treatment of costs to raise funding
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Value Added Tax
VAT proposals for 2022
VAT vendors can expect a number of amendments that affect specific classes of vendors in 2023. The National Treasury published...
C:SARS v Capitec: A case of VAT equilibrium?
In Commissioner for the South African Revenue Service v Capitec Bank Limited (94/2021) [2022] ZASCA 97 (21 June 2022) the...
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...