BUDGET SPEECH 2026/27 TAX YEAR

Editor’s Note: In this newsletter we address salient features of the National Budget, 25 February 2026, pertaining to the 2026/27 tax year. Tax relief is granted to individuals for personal tax thresholds, capital gains tax thresholds and the donations tax annual...

Tax and ConCourt Jurisdiction

Editor’s Note: In this fifth newsletter for 2025 we consider the following: Tax and ConCourt Jurisdiction Foreign Pensions – Tax Exemption Withdrawal Proposal Section 20A Ringfencing of Assessed Losses Tightening Proposal Hybrid Equity Instrument Proposal Reprieve –...

VAT INCREASE WITHDRAWN

Editor’s Note: In this third newsletter for 2025 we consider the following: VAT Increase Withdrawn Budget Newsletter No. 2.2025, status quo. Foreign Pensions – Budget Proposal to withdraw the tax exemption Trust Taxation – Budget Proposal to clarify technical...

BUDGET SPEECH 2025/26 TAX YEAR

In this newsletter we address salient features of the National Budget, 12 March 2025. Tony Davey – Editor | Duncan McAllister – Co-Editor | Werner Vos – Consultant BUDGET SPEECH 2025/26 TAX YEAR INDIVIDUALS There are no changes to the rates of tax and rebates. The...