Capital Gains Tax
June 22, 2023
June 22, 2023
You could improve your return by selling the share instead of waiting for the dividend payout but there are caveats. I was recently asked an interesting […]
September 30, 2020
September 30, 2020
In 2001, South Africa, like many other countries, introduced capital gains tax aimed at levying capital gains tax on the gain made from the disposal of certain assets. […]
November 18, 2019
November 18, 2019
A usufruct is a limited real right in property. The usufruct construct takes the form of a common-law personal servitude, which, as a limited real right, […]
October 9, 2019
October 9, 2019
The distinction between amounts received of a capital nature as opposed to a revenue (or income) nature is essential for income tax purposes. Non-capital amounts received, […]
October 12, 2018
October 12, 2018
The Income Tax Act[1] includes specific provisions for “special trusts”. These trusts are taxed on the same sliding scale applicable to natural persons, which could be […]
May 14, 2018
May 14, 2018
There is a number of techniques that taxpayers use to reduce their capital gains tax (CGT) exposure on long-term share investments. A common practice is to […]
February 22, 2018
February 22, 2018
On 21 February 2018, Finance Minister Malusi Gigaba delivered his 2018 Budget Speech. Hereby a summary of the most significant proposals for the 2018/2019 Budget as […]
September 19, 2017
September 19, 2017
Where one company previously sought to dispose of its shares in another company, it was able to do so without incurring an exposure for capital gains […]
May 15, 2017
May 15, 2017
Property related transactions are typically significant transactions, and therefore tax considerations linked thereto should be carefully considered. One such consideration involves the timing of the disposal […]