Capital Gains Tax

November 16, 2022

Tax compliance lives beyond death

A deceased estate takes on a (tax) life of its own while being wound up I started my first job back in September 1987 at the […]

September 27, 2022

Travel claims, but no allowance?

For commission-earners and the self-employed, the rules are slightly different—but travel costs can be claimed. The common mistake that I make when writing articles about travel […]

May 18, 2021

Tax neutral asset for share transactions

The Income Tax Act contains various provisions in terms of which transactions can occur between specified parties without adverse tax consequences being incurred in respect of those […]

October 19, 2018

SPECIAL TRUSTS

The Income Tax Act[1] includes specific provisions for “special trusts”. These trusts are taxed on the same sliding scale applicable to natural persons, which could be lower […]

May 8, 2018

“BOOKING” CAPITAL LOSSES ON SHARES IS NOT THAT EASY

There is a number of techniques that taxpayers use to reduce their capital gains tax (CGT) exposure on long-term share investments. A common practice is to […]

May 11, 2017

CAPITAL GAINS AND CANCELLED SALES

Many transactions in terms in which assets are sold are subject to suspensive conditions. In terms of such agreements, the sales transaction will only take place […]

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