ARTICLE · 19 OCTOBER 2011

Recent Developments In Taxation (July 2011)

Werksmans Attorneys

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This brief provides a synopsis of a recent tax judgement on residency, information on proposed amendments to the Income Tax Act; the Customs Control and Customs Duty Bills; and the Permanent Voluntary Disclosure Programme.

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Chemus Taljaard

Alison Wood

Originally published July 2011

This brief provides a synopsis of a recent tax judgement on residency, information on proposed amendments to the Income Tax Act; the Customs Control and Customs Duty Bills; and the Permanent Voluntary Disclosure Programme.

Residency, permanent establishment and liability for tax of a Mauritian trust

By Chemus Taljaard and Henry Isaacs, Directors

On 13 June 2011, the Western Cape High Court handed down judgement on a case in which the court was approached by the trustees of a trust established in Mauritius (the Trust) for a declaratory order that:

the Trust is neither a resident nor does it have a permanent establishment in South Africa and is therefore not liable or chargeable to tax in South Africa; and

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