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2020

07 02 2020

TAX CONSIDERATIONS FOR ACQUIRING FIXED PROPERTY

The question is often asked whether, when acquiring fixed property, it would be more tax efficient to acquire such property in one’s individual name or to rather set up a corporate and/or trust structure to hold such property.

07 02 2020

TAX IMPLICATIONS OF FAMILY BURSARIES PROVIDED BY EMPLOYERS

Section 10(1)(q) of the Income Tax Act No. 58 of 1962 (“the Act”) provides for an exemption from income for bona fide scholarships or bursaries granted to enable or assist a person to study at a recognisable educational institution.

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