What is section 7C? This section of the Income Tax Act is an anti-avoidance measure aimed at transactions between connected
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What is section 7C? This section of the Income Tax Act is an anti-avoidance measure aimed at transactions between connected
With the tax filing season for individuals now closed, taxpayers may find themselves with tax debt that is due. This
With the fast approaching 2019 tax season, taxpayers who have realised a capital gain in a foreign currency should take
Farming in South Africa is like second nature to most South Africans, but the tax implications on farming operations seem to
On 27 September 2019, just over a year since delivering judgement in another matter with very similar facts, the Supreme
South Africa has a residence-based tax system, which means residents are taxed on their worldwide income, regardless of where that income was earned. South African tax residents living overseas and earning remuneration in respect of
Certain lease agreements regarding land and property stipulate that the lessee, as part of his/her obligation under the agreement, is
Section 2(1) of the Transfer Duty Act[1] imposes transfer duty on the value of any property acquired by any person
The distinction between amounts received of a capital nature as opposed to a revenue (or income) nature is essential for