Avoiding pitfalls: The impact of deemed donations on section 42 transactions
In the dynamic world of corporate taxation, section 42 of the Income Tax Act 58 of 1962 (ITA) stands as a beacon for persons looking to restructure without immediate tax consequences....
17 Apr 2025Tax & Exchange
Control
A cautionary tale for well intentioned ‘community trusts’
Trusts are created by corporates for various reasons, including to promote Black economic empowerment initiatives, create employee share incentive schemes, and extend a corporate’s...
17 Apr 2025Trusts &
Estates Law
Examining the Agricultural Interest of the New Expropriation Act
Belinda Scriba, Director; Bridget Witts-Hewinson, Senior Associate; and Claudia Grobler, Associate, in the Agriculture, Aquaculture & Fishing sector were recently featured in Harvest...
17 Apr 2025Agriculture, Aquaculture
& Fishing
