June 13, 2016

SABMiller shareholders need to consider two options

Anheuser-Busch InBev (AB InBev) recently made an offer to obtain the total issued share capital of SABMiller (SAB). The offer was accepted by SAB after the […]
March 14, 2013

Capital gains tax on donations and bequests

Paragraph 12(5) of the Eighth Schedule to the Income Tax Act was scrapped on 1 January 2013 and replaced with a new paragraph 12(A) which, in […]
March 14, 2013

Kapitaalwinsbelasting op skenkings en erflatings

Paragraaf 12(5) van die Agste Bylae van die Inkomstebelastingwet is op 1 Januarie 2013 geskrap en vervang met ‘n nuwe paragraaf 12A wat in sekere omstandighede […]
April 4, 2012

Increase in capital gains tax inclusion rate

Together with the increase in the dividend tax rate from 10% to 15%, the increase in the capital gains tax (CGT) inclusion rate was one of […]