Browsing by Subject "Donations tax"
Now showing items 1-5 of 5
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An analysis of the Davis Tax Committee's proposals on inter-spousal transactions
(North-West University, 2019)In the 2014 national budget speech, National Treasury announced that a tax review committee headed by Judge Dennis Davis, namely the Davis Tax Committee was established and that this committee will, during the course of ... -
Die belastinggevolge van boedelsamesmelting
(2012)Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part ... -
Implications of the use of personal servitudes as estate planning instruments
(North-West University (South Africa), Potchefstroom Campus, 2016)Estate planning is the process during which a plan is set up in order to regulate the use, conservation and transfer of the estate owner's assets. The division of ownership and use of property by means of personal servitudes ... -
Interest-free loans or low-interest loans and estate planning : life after Brummeria
(2014)From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ... -
The nature of interest–free loans and the tax implications thereof
(North-West University, 2010)The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ...
