David A. Asiedu connects with our East African office heads to explore key trends and opportunities shaping the region's evolving business landscape...

SARS has introduced tax relief for home owners who own their primary residence through a trust, CC or company.

The blockchain and cryptocurrency sector provides excellent opportunities for tax revenue generation and employment growth.

The securities lending industry is crucial for maintaining liquidity in South African financial markets.

The participation exemption rules explained.

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments.

Sale and lease ack arrangements allow asset owners to sell the asset while retaining use of the asset sold through  a leaseback arrangement.

Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the "Act")

With the introduction of the Companies Act No. 71 of 2008 with effect from 1 May 2011, South African companies may convert their existing par value shares into no par value shares.

A share repurchase agreement is used when a company buys back shares from one or more of its shareholders or investors. The buyback is also a tax-efficient way to return money to shareholders.

An impending amendment to the revenue laws could cause a purchaser of immovable property to pay up to 10% of the purchase price by way of tax on behalf of a seller, plus penalties.

A number of tax rate increases were announced in the 2017 Budget Review on 22 February 2017. These may impact directly on investment yields and re-investment base of investors.

Many employee share incentive schemes involve the use of trusts to house the shares until such time as they vest in the employees.

The question whether there can ever be a recoupment by a partner to the extent that he disposes of his interest in a partnership as opposed to a partnership disposing of assets, has always been contentious. In this context it was always contended by taxpayers that there cannot be a recoupment to the extent that a partner disposes of a partnership interest, even though a partnership is not a separate legal entity and income that has accrued to partners in common is deemed to have accrued to each

SARS recently released an updated version of a comprehensive guide to capital gains tax. This guide, which is even more comprehensive than the traditional handbooks, provide not only clear examples of how to implement CGT, but a number of new thoughts are also reflected in the guide. This is surely to become one of the foremost works on CGT for a long time.

The favourable tax treatment afforded to dividends in contrast to other forms of income (including capital gains subject to capital gains tax) in terms of South African tax law

South Africa has a budget deficit of 3.1 % of GDP and debt on government spending alone amounting to a staggering 48% of GDP.

Section 42 of the Income Tax Act, Act 58 of 1962 (herein the "ITA"), allows for the tax implications, normally associated with a disposal of assets...

Although the overall economics of share lending arrangements ("share loans") and repurchase arrangements ("repos") may be comparable in certain instances...

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for purposes of taxes.