Cliffe Dekker Hofmeyr
Securities transfer tax exemption where parties opt out of roll-over relief
21st July 2015 The South African Revenue Service (SARS) released Binding Private Ruling No 195 (Ruling) on 26 June 2015. The Ruling deals with the application of... →
Awards from foreign trusts
14th July 2015 The South African Revenue Service (SARS) published Binding Private Ruling No 197 (Ruling) on 1 July 2015. The Ruling deals with the receipt of... →
Outsurance judgment - insurance laws should ultimately be aligned with the Consumer Protection Act
10th July 2015 The Sherwin Jerrier vs Outsurance judgment, handed down by the full bench of the High Court, KwaZulu Natal South Africa on 7 July 2015, is to be... →
SACTWU challenges conditional approval of intermediate merger
9th July 2015 The Competition Commission's decision to conditionally approve the intermediate merger between Newcomer One (Newco One), Bagshaw Footwear... →
Competition appeal court rules on Sasol excessive pricing case
8th July 2015 In May 2014, the Competition Tribunal imposed a staggering R500 million administrative penalty on Sasol Chemical Industries Limited (SCI), as a... →
Competition Commission approves steel merger with conditions
7th July 2015 On 11 June 2015, the Competition Commission conditionally approved an intermediate merger between Hebei Iron and Steel Group Co. Limited (Hebei)... →
Exemption from donations tax and the net value of an estate
6th July 2015 On 1 July 2015, the South African Revenue Service (SARS) released Binding Private Ruling 197 (BPR 197) dealing with the donations tax consequences... →
Nomination clauses and tax implications
30th June 2015 A nomination clause in a sale agreement of property often seems like a very good idea in complex business structures but unwanted consequences may... →
