In the recent case heard by the North Gauteng High Court, Chantelle Jordaan and Others v The City of Tshwane Metropolitan Municipality and Others, which
The ruling contained in the Supreme Court of Appeal (“SCA”) case of City of Tshwane Metropolitan Municipality v Mitchell confirms the position that a municipality
Very often the question arises as to whether the purchaser must pay transfer duty on a particular transaction or whether there is no transfer duty
Exemption of transfer duty when taking transfer after divorce EFFECTIVE 25 JULY 2006 Please note that from 25 July 2006 a surviving or divorced spouse
The Receiver of Revenue will now do a risk analysis regarding outstanding taxes on both the transferor and the transferee on all transfer transactions. If
A) For properties acquired at any time (i.e. before or after the 1st of October 2001):- The normal method The capital gains tax is calculated
This brief guide is intended to outline in very broad and brief terms, the key principles that form part of Capital Gains Tax legislation in
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