Synopsis September 2018
Over the past two years, we have discussed the valuation of trading stock for purposes of the Income Tax Act and the decisions reached in the Tax Court on this issue.
Tax synopsis
Latest edition:
Synopsis Tax today - September 2018
A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis of and comment on new laws and judicial decisions of interest, Synopsis helps executives to identify developments and trends in tax law and revenue practice that may affect their business.
Tax Synopsis
Synopsis August 2018
South Africa is a relatively small player on the world economic stage, and there are sound reasons why it is in the national interest to learn from, and to remain in step with, the country’s more powerful trading partners and major economic powers .
Synopsis July 2018
A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Synopsis June 2018
Through analysis of and comment on new laws and judicial decisions of interest, Synopsis helps executives to identify developments and trends in tax law and revenue practice that may affect their business.
Synopsis May 2018
A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Synopsis April 2018
Over the past five years the adoption of a contextual approach to the interpretation of words used in documents, including statutes, has resulted in decisions that are more consistent and better understood.
Synopsis March 2018
In managing exposure to capital gains tax (CGT), one of the mechanisms that may be used is the preference share. In appropriate circumstances, ownership of preference shares may confer the benefit of control over a company’s affairs without necessarily attracting significant value.
Synopsis February 2018
It is critical that a person who wishes to institute litigation against SARS be aware of the requirements to notify SARS at the time and place or places prescribed in the Tax Administration Act (TAA), as a taxpayer recently found to his great cost.
Synopsis January 2018
In the September 2016 edition of Synopsis we commented on a judgment of the Tax Court in the Eastern Cape in which it was held that an industrial incentive known as the productive assets allowance (PAA), paid to a motor manufacturer, was a receipt or accrual of a revenue nature and taxable.
Synopsis November and December 2017
A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
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Sonja Nel
Associate Director, PwC South Africa
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