by Tony Davey | Feb 23, 2023 | Davey's Locker
Editors Note: In this newsletter we address salient features of the National Budget, 22 February 2023. Tony Davey – Editor Duncan McAllister – Co-Editor Werner Vos – Consultant 1. INDIVIDUALS The maximum marginal rate for natural persons remains at 45% and is...
by Tony Davey | Jan 16, 2023 | Davey's Locker
Editor’s Note: In this first newsletter for 2023 we consider the following: Practice Note (PN) 31 of 1994 to be possibly withdrawn Corporate assessed loss limitations time-aligned to corporate tax rate reduction Foreign Pension trust (FPT) continued: Donations tax and...
by Tony Davey | Nov 15, 2022 | Davey's Locker
Editors Note: In this seventh newsletter for 2022 we consider the following: C.SARS v The Thistle Trust Judgement – CGT downside for multiple trust structures First Tax Ombud’s Term of Office Expires SARS BCR 080 Revisited: Foreign Pension Trust and Estate Duty SARS...
by Tony Davey | Sep 16, 2022 | Davey's Locker
Editors Note: In this sixth newsletter for 2022 we consider the following: Foreign Pension Trust – SARS Advance Tax Ruling (ATR) Two-Pot Retirement System & Tax The Model v SARS – 211/2021 (judgment 20 June 2022), ZASCA Post Facto Public Domain Information and...
by Tony Davey | Jul 14, 2022 | Davey's Locker
In this fourth newsletter for 2022 we consider the following: Distributions to Non-Resident Trusts not permitted; Game Farming, Cash Heists and Tax; Interpretation Note 58 (Issue 3): The Brummeria case and the right to use loan capital interest free, revisited and...
