Searching Content indexed under Tax by Robert Gad ordered by Published Date Descending.
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Proposed Amendments To Clarify Income Tax Treatment Of Statutory Mergers
Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies.
South Africa
18 Mar 2019
The "Specific" Doubtful Debts Allowance
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
South Africa
16 Apr 2018
What Are The Tax And Exchange Control Implications Of Bitcoin?
It remains to be seen how the SARB's approach to Bitcoin develops over time.
South Africa
10 Oct 2017
South African Draft Tax Amendment Targets Share Buybacks
In the 2016 Budget Review, tax avoidance schemes involving share buybacks were highlighted for review.
South Africa
30 Aug 2017
Refunds Subject To Set-Off Under The Tax Administration Act
Section 191 of the TAA now provides that all tax debts that are due must be set-off against refunds, including the interest thereon, due by the South African Revenue Service to that taxpayer.
South Africa
26 Jun 2017
Urban Development Zone Allowances Under The Income Tax Act
In line with international models, South Africa has attempted to incentivise investment into the development and renewal of certain urban areas.
South Africa
23 May 2017
The South African Taxation Of Trusts: Recent Developments
The Davis Tax Committee's first interim report was released in July 2015 and made various significant recommendations to the Minister of Finance regarding the taxation of trusts in South Africa.
South Africa
23 Sep 2016
Proposed Amendments To The Rules Dealing With The Taxation Of Employee-Based Incentive Plans
The Draft Taxation Laws Amendment Bill of 2016 was released for public comment on Friday 8 July. It proposes certain amendments to the rules currently contained in the Income Tax Act No. 58 of 1962 dealing with employee-based incentive plans.
South Africa
19 Aug 2016
Brief Window Of Opportunity For South Africans Named In The Panama Papers
A number of South African individuals, trusts and companies feature in the recent data leak involving clients of Panamanian law firm Mossack Fonseca.
South Africa
29 Jun 2016
Settlors Beware: Control Over The Assets Of A Trust
The establishment of an offshore discretionary trust ("the Trust") by a South African tax resident person ("Settlor") gives rise to various South African tax considerations.
South Africa
1 Mar 2016
SARS Releases A New Public Notice Listing Reportable Arrangements And Excluded Arrangements
The South African Revenue Service has published a public notice setting out reportable arrangements and excluded arrangements for purposes of sections 35(2) and 36(4) of the Tax Administration Act 28 of 2011.
South Africa
8 Feb 2016
Proposed Amendments To The Rules Of Prescription - Does This Leave A Taxpayer With Any Certainty?
A fundamental reason for the existence of the rules of prescription in our tax law is to provide a taxpayer with certainty as regards its tax position.
South Africa
2 Dec 2015
Proposed Amendments To The Tax Administration Act No. 28 Of 2011 In Relation To Legal Privilege
The draft Tax Administration Laws Amendment Bill of 2015, published for public comment on 22 July 2015, proposes the introduction of a new section 42A into the Tax Administration Act No. 28 of 2011.
South Africa
29 Sep 2015
Landmark Judgement In Supreme Court Of Appeal Upholds Deferred Delivery Share Scheme
In its first and much anticipated judgement in relation to the interpretation of section 8A of the Income Tax Act, and to Deferred Delivery Share Schemes, a full bench of the Supreme Court of Appeal unanimously upheld the taxpayers’ contentions.
South Africa
25 Nov 2014
Reportable Arrangements – Proposed Replacement Of The Existing Notices For Purposes Of Sections 35(2) And 36(4) Of The Tax Administration Act No. 28 Of 2011
We set out below a brief overview of the current notices issued for purposes of sections 35(2) and 36(4) of the TAA, as well as the proposed amendment thereto.
South Africa
22 Oct 2014
Default Judgment In Tax Litigation
In terms of the current Tax Court rules published under the Income Tax Act No. 58 of 1962, there was little that a taxpayer could do.
South Africa
14 Jul 2014
Employee Share Scheme Dividends
Earlier this year, National Treasury proposed a new regime to prevent "disguised bonuses" being paid to employees in the form of dividends on unvested or restricted employee share scheme shares.
South Africa
2 Dec 2013
Contemporary Issues Faced In The Tax Litigation Environment In South Africa
Tax litigators will now have to consider, inter alia, the impact of certain provisions under the Tax Administration Act No. 28 of 2011 as amended by the Tax Administration Laws Amendment Act No. 21 of 2012 on the doctrine of legal professional privilege and a recent judgment reflecting the view of a court with regards to the adherence to the rules of the Tax Court by the South African Revenue Service.
South Africa
5 Jun 2013
The Supreme Court Of Appeal Casts Light On VAT Debate
The Supreme Court of Appeal ("SCA") delivered two important value-added tax ("VAT") judgments recently.
South Africa
3 Jul 2012
Understatement Penalties In Terms Of The Tax Administration Bill
The Tax Administration Bill ("TAB") was passed by parliament (including the National Council of Provinces) on 7 December 2011 and the status of the TAB on the Parliamentary Monitory Group website is currently "to be sent for assent".
South Africa
3 Jul 2012
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