Browsing by Subject "Interest-free loan"
Now showing items 1-2 of 2
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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 ...