Searching Content indexed under Inheritance Tax by ENSafrica ordered by Published Date Descending.
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The Davis Tax Committee Issues Its Second Report On Estate Duty
The Davis Tax Committee ("DTC") released its much-anticipated second (and final) interim report (the "Report") on estate duty on 24 August 2016.
South Africa
26 Sep 2016
Davis Tax Committee Releases Long-Awaited Report On Estate Duty
On 24 August 2016, the Davis Tax Committee released its long-awaited report on estate duty, which was submitted to the South African Minister of Finance for consideration on 28 April 2016.
South Africa
6 Sep 2016
Taxation Of Estates To Also Be Revisited?
We previously commented on the recommendations made by the Davis Tax Committee relating to the taxation of trusts in our article entitled "Taxation of trusts to be revisited?" dated 28 July 2015.
South Africa
21 Aug 2015
Taxation Of Trusts Revisited
The Davis Tax Committee's First Interim Report on Estate Duty was released for public comment on 13 July 2015.
South Africa
4 Aug 2015
The Valuation Of A Usufruct For Tax Purposes
The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for purposes of taxes.
South Africa
13 Jul 2015
Nowhere To Hide
The Convention on Mutual Administrative Assistance in Tax Matters was published in the Government Gazette.
South Africa
19 May 2014
Breaking Ordinary Residence For Tax Purposes: Further Comments
In our previous article, we commented on the importance of an individual who ceases to be ordinarily resident in South Africa being able to substantiate factually a clear intention to leave South Africa permanently and thereby to "break" ordinary residency in South Africa.
South Africa
9 Apr 2012
The Implications For South African Residents Of The Exchange Of Information Article In DTA’s Concluded By South Africa
South Africa has entered into a number of Agreements for the Prevention of Double Taxation ("DTA’s") with other states which contain an exchange of information clause.
South Africa
29 Dec 2011
Is a Living Annuity an Annuity?
A far-reaching judgment was recently given by the Cape Tax Court dealing with the fiscal consequences of a taxpayer acquiring a so-called living annuity. In particular, the taxpayer invested an amount of approximately R6million into a life annuity which gave him an initial guaranteed income of approximately R42 000 per month. These amounts could be revised annually at the insistence of the taxpayer, subject to the taxpayer being limited to directing the insurer to pay amounts equal to not less
South Africa
1 Nov 2005
Recoupment by a Partner Pursuant to the Disposal of a Partnership Interest
The question whether there can ever be a recoupment by a partner to the extent that he disposes of his interest in a partnership as opposed to a partnership disposing of assets, has always been contentious. In this context it was always contended by taxpayers that there cannot be a recoupment to the extent that a partner disposes of a partnership interest, even though a partnership is not a separate legal entity and income that has accrued to partners in common is deemed to have accrued to each
South Africa
30 Jun 2005
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