The recent introduction of section 7C to the Income Tax Act[1] brought the taxation of trusts, and the funding thereof specifically, under the spotlight again. Briefly, […]
Municipalities are required to issue rates clearance certificates without which a property cannot be transferred from a seller to a buyer. The rates clearance certificate certifies […]
In a bid to encourage financial support for entrepreneurs (or so-called ‘angel investing’), National Treasury introduced section 12J of the Income Tax Act, 58 of 1962. […]
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