About Deon

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So far Deon has created 7 blog entries.

South African Tax Court rules in favour of taxpayer in ‘most favoured nation’ test case

Authors: Mareli Treurnicht and Emil Brincker (Cliffe Dekker Hofmeyr) On 12 June 2019 the Cape Town Tax Court delivered its judgment in the dividends tax test case between ABC Pty Ltd (Taxpayer) and the South African [...]

2020-12-14T12:43:30+00:00 January 14th, 2021|Articles|

How the Ignorance and Lack of Knowledge of VAT Vendors are Affecting the Poor, and Everyone Else

With the increase in the VAT rate from 14% to 15% on 1 April 2018 came great concern regarding the impact thereof on low-income households. The argument is that VAT is a regressive tax and [...]

2020-07-14T17:07:49+00:00 December 14th, 2020|Articles|

Investing Abroad? The Foreign Investment Allowance is at your Disposal

  It is common nowadays for South African persons to diversify their investment portfolio and to invest in foreign jurisdictions. When doing so, South African residents must ensure that they transfer funds abroad in a [...]

2020-07-14T16:46:57+00:00 October 14th, 2020|Articles|

Cruel accrual? An important judgment for taxpayers in the property development industry

It is an established tax law principle that an amount will form part of a person’s gross income, in the year of assessment in which the amount accrues to that person. However, as illustrated by [...]

2020-07-14T16:28:43+00:00 August 14th, 2020|Articles|