Tax law

The tax and exchange control implications of cryptocurrency transactions

By Robert Gad, Megan McCormack and Jo-Paula Roman In an opinion of the European Central Bank, the Banking Authority defined virtual currency (cryptocurrency) as ‘a digital representation of value that […]

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The invalidity of a taxpayer’s objection

By Alan Lewis This article, will consider the legal basis on which the South African Revenue Service (Sars) may declare an objection to be invalid and identify the remedies, which […]

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The new Interest Withholding Tax: What attorneys need to know

By Barry Ger On 1 March 2015, a new Interest Withholding Tax (IWT) came into effect in South Africa. From that date, 15% of any interest paid to or for the […]

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SCA unearths hard truths for VAT vendors

By Barry Ger and Susan McCready The recent Supreme Court of Appeal (SCA) tax case of Commissioner for the South African Revenue Service v De Beers Consolidated Mines Ltd [2012] […]

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Tax update

By Barry Ger Commissioner for the South African Revenue Service v Tradehold Ltd (SCA) (unreported case no 132/11, 8-5-2012) (Boruchowitz AJA) A tax case that was discussed in the 2011 […]

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Good news for vendors purchasing properties from non-vendors

By Francois Joubert and Maryke Ungerer Recent changes in tax law have brought good news for value added tax (VAT) vendors who purchase fixed property from non-vendors: A greater benefit […]

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Dividends withholding tax

What the new 15% dividend tax means for small business owners By Nadia Dalvie and Barry Ger Many were surprised when Finance Minister Pravin Gordhan announced, on 22 February 2012, […]

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Time for estate duty to go?

By Barry Ger They say that nothing in life is certain except death and taxes, but what about taxes that arise on death? Attorneys involved in estate planning will be […]

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Taxation of capital distributions to change yet again

By Barry Ger Since 1 October 2001 the sale of shares in a company held as capital assets may attract capital gains tax (CGT) if the proceeds from those shares […]

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The problem of paying with shares resurfaces

By Barry Ger Long-standing readers of this column will remember a number of articles previously published that dealt with the tax problem that arises when companies issue shares in themselves […]

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