Category: News Flash | MIR vs SARS Timing of Deductions capital loans case study tax-deductible expenses Characterization of Payments
The recent case of Taxpayer MIR versus the South African Revenue Service (SARS) is a landmark decision in South African tax law, particularly regarding the deductibility of advance ...
Category: News Flash | Insights Red Flag Tax Practitioner
When it comes to filing your taxes, trusting the wrong practitioner could lead to serious financial and legal repercussions. Unfortunately, some tax practitioners take advantage ...
Category: Legislation | Capital Gains Tax Capital or Revenue Nature of Assets Deceased Estates Part 5 Summary
In this final part, we will explore the intricacies of capital gains tax (CGT) and the classification of assets as capital or revenue in the context of deceased estates. The tax ...
Category: Legislation | 9HA(2) Capital Gains Tax Deceased Estate Part 4 Section 25(3)(b) Section 25(4) Tax Act
In the previous sections, we explored the tax treatment of deceased estates, focusing on how assets are acquired and disposed of by the estate and its executor. In this fourth part, ...
Category: Legislation | Acquisition of Assets Deceased Estate Part 3 Section 25(1) Section 25(2) Section 25(3)(a) Section 25(3)(c)
In the previous sections of this series, we have laid the groundwork for understanding capital gains tax (CGT) in the context of deceased estates and the tax treatment of assets ...
Category: Legislation | Deceased Estate Section 25(1) Section 25(5)(b) heir section 1(1) spouse Capital Gains Tax
In the first part of this series, we explored the foundational concepts surrounding capital gains tax (CGT) and the treatment of deceased estates under South African tax law. This ...
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