Proposed amendment to the taxation of trusts

Posted on 23 of November, 2016 by in Tax

National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led on Treasury’s proposals on how to address the perceived abuse of the trust form specifically going forward, especially as relates to the now well known ‘conduit pipe’ principle (in […]

Voldoening aan dividendbelasting-vereistes

Posted on 15 of November, 2016 by in Tax

Ons kliënte is daarvan bewus dat dividendbelasting reeds met ingang 1 April 2012 die ou Sekondêre Belasting op Maatskappye (SBM) vervang het. SBM was, kortliks gestel, ‘n belasting op maatskappye en is bereken as ‘n faktor van dividende wat deur die maatskappy verklaar is. Hierdie werkwyse was egter ietwat uit pas met internasionale  tendense en […]

A dent on your record?

Posted on 7 of November, 2016 by in Property

Angela, a normal middle-aged woman with a basic salary has just landed herself in a load of trouble, which could possibly cause her not to go on holiday to Mauritius with her family in December. Angela went to the shop to buy bread before fetching her teenage son from school. As she opened the car […]