No evidence justifying penalty DLA Cliffe Dekker Hofmeyr South Africa January 16 2015 On November 18 2014 the Tax Court ruled on AB (Pty) Ltd v…
Posts published in “South Africa”
An update on tax avoidance principles in South Africa – January 2015 By Ernest MaraisB.Comm LLB (University of Stellenbosch, South Africa/ Maastricht University, Netherlands)Admitted Attorney…
Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr South Africa January 9 2015 Introduction In Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (November 19 2014), the…
Professional tax advice vital in mitigation of penalties and interest DLA Cliffe Dekker Hofmeyr Andrew Lewis South Africa December 5 2014 Judgment was handed down…
Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014)Share option scheme – s 8A(1)(a) of the Income Tax Act 58 of 1962…
Here are the copies of the following Bills introduced in Parliament:- 1. Taxation Laws Amendment Bill 2. Rates and Monetary Amounts and Amendment of Revenue…
Preservation orders DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa October 17 2014 Here is the actual judgment: SA Tax Cases Tradex Pty Ltd 9 September…
Proposed Changes to Secondary Transfer Pricing Adjustment South Africa’s National Treasury and the South African Revenue Service (SARS) recently released the draft Taxation Laws Amendment…
http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157.pdf For a summary of the case: http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157ms.pdf A short radio interview giving the basics of the case: https://www.youtube.com/watch?v=yDftRV8uWYY&feature=youtu.be Shuttleworth could have ‘shuttled’ his monies…
In a DeRebus October 2014 article the author Alan Lewis concludes: “In my opinion, neither the provisions of the Tax Administration Act, 2011 nor the…