Posts tagged as Income Tax Act 58 of 1962

Financial implications for selling immovable property – is it classified as capital or revenue?

x Bookmark Whether a receipt or an accrual is ‘capital’ or ‘revenue’ in nature, in calculating a taxpayer’s taxable income, is probably the most common issue that arises in income […]

Read more

Justice postponed: What causes unreasonable delays in criminal trials?

x Bookmark South Africa (SA) has a widely admired Constitution with a Bill of Rights that embeds human dignity and sets out minutely detailed protections for those arrested on criminal […]

Read more

Finding clarity on the division of living annuities during divorce

x Bookmark The South African law relating to the status of living annuities when spouses are divorcing is not entirely clear. Unfortunately, neither the legislature nor the courts have provided […]

Read more

Tax and the Constitutional Court – do they ever meet?

x Bookmark The Constitutional Court (CC) has delivered over 800 judgments since its inception; only four of the judgments delivered involved the application of a tax Act. In Metcash Trading […]

Read more
X
De Rebus