Nicholas Carroll
Nicholas Carroll is an Associate in our Tax & Exchange Control practice. He has experience in commercial transaction structuring, employee share incentive schemes, tax due diligences, and matters involving tax controversy / dispute resolution.
About Nicholas
About Nicholas
Nicholas joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2021. After gaining experience in both the Dispute Resolution and Real Estate practice areas, he joined the Tax and Exchange Control practice area where he was retained as an Associate in 2023.
Credentials
Credentials
Education
-
LLB (cum laude), Stellenbosch University
-
Year of admission as an attorney and notary: 2023
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Registered with the Legal Practice Council
Languages
Languages
- English
About Nicholas
Nicholas joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2021. After gaining experience in both the Dispute Resolution and Real Estate practice areas, he joined the Tax and Exchange Control practice area where he was retained as an Associate in 2023.
Credentials
Education
-
LLB (cum laude), Stellenbosch University
-
Year of admission as an attorney and notary: 2023
-
Registered with the Legal Practice Council
Languages
- English
News
Objecting to an additional assessment: When playing possum isn’t an option
When a taxpayer is aggrieved by an assessment raised by the South African Revenue Service (SARS), the first step in disputing this is to file an objection under section 104 of the...
To BEE or not to BEE
Corporate taxpayers often face the question of how to increase their broad-based Black economic empowerment (B-BBEE) credentials through equity ownership schemes. While it is important...
Transfer pricing has finally washed up on South Africa’s shores
With increasing economic globalisation, revenue authorities around the world continue to shift their focus to issues of transfer pricing. Broadly, this fits in with the global move...
SARS giveth and SARS taketh away
The alarmingly high unemployment rate in South Africa has given rise to several tax incentives for employers to grow their workforces. One of these is the Employment Tax Incentive...
Tax Vertical mergers are back
Section 44 of the Income Tax Act 58 of 1962 (Tax Act) is one of the lesser used of the so-called “ corporate rollover relief rules ”, but is nevertheless one of the more hotly contested....
