by Tony Davey | Nov 16, 2023 | Davey's Locker
EDITOR’S NOTES: In this seventh newsletter for 2023 we consider the following: ‘Two-Pot’ Retirement System Postponed PN31 Revisited : The Taxation Laws Amendment Bill, 1 November 2023 CFCs Foreign Business Exemption (FBE) revisited Ponzi Schemes : Capital Losses...
by Tony Davey | Sep 18, 2023 | Davey's Locker
Editor’s Note: In this sixth newsletter for 2023 we consider the following: Section 9D(9)(b) Foreign Business Exemption for Controlled Foreign Companies. Practice Note 31 revisited. Distributions of income to non-resident beneficiaries to be taxed in resident trusts...
by Tony Davey | Jul 18, 2023 | Davey's Locker
(Arena Holdings (t/a) Financial mail v SARS and others, CCT 365/21 heard 23 Aug and 30 May 2023) Editor’s Note: In this fifth newsletter for 2023 we consider the following: Public interest trumps tax privacy – Concourt judgement. Offshore remittances from RSA by tax...
by Tony Davey | May 17, 2023 | Davey's Locker
Editor’s Note: In this fourth newsletter for 2023 we consider the following: Offshore remittances from RSA by Tax Non-Residents – New TCS process. C,SARS v Coronation Investment Management SA (2023) ZASCA10 – Offshore Asset Management structure. Section 31...
by Tony Davey | Mar 24, 2023 | Davey's Locker
Editor’s Note: In this third newsletter for 2023 we consider the following: Stop Press – Revised Dispute Resolution Rules published. USP Penalties revisited: Thistle & Coronation SCA Judgments Domestic solar PV panels tax rebate and Business Deduction – Budget...
