Concerns about the apparent limitation of taxpayer rights
Taxpayers are frustrated by the courts’ reluctance to hear reviews in tax matters.
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Taxpayers are frustrated by the courts’ reluctance to hear reviews in tax matters.
SCA judgment described as 'questionable tax jurisprudence'.
Taxpayers have ended up in tax disputes because the advice they received was wrong.
South Africa made a major tax change at the start of January – here’s what you should know Subscribe From 1 January 2021, there is no longer a prohibition on loop structures in South Africa. This is a significant exchange control relaxation that will impact many structures for both corporates and individuals, says Peter Dachs, executive at law firm ENSAfrica. A loop structure is essentially an arrangement whereby a South African resident invests in an offshore vehicle which, in turn, invests in South African assets. “Loop structures were previously prohibited on the basis that they crea...