Interest free

August 15, 2017

Further refinements to the attack on interest free loans to trusts

We previously reported on the introduction of section 7C of the Income Tax Act, 58 of 1962. In terms of this targeted anti-avoidance provision, National Treasury […]
May 15, 2017

Interest free loans to directors

It is very often the case that a company extends an interest free or low interest loan to a director. This manifests either as a true […]
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