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Implications of the Carbon Offsets Paper
23 May 2014 Tax & Exchange Control

Implications of the Carbon Offsets Paper

On 29 April 2014, the National Treasury published the Carbon Offsets Paper (Paper) for public comment. This paper outlines proposals for a carbon offset scheme that will enable businesses to lower their carbon tax liability and enter into investments that will reduce greenhouse gas (GHG) emissions.

National Environmental Management: Air Quality Act, No 39 of 2004: Declaration of greenhouse gases as priority air pollutants
19 May 2014 Environmental

National Environmental Management: Air Quality Act, No 39 of 2004: Declaration of greenhouse gases as priority air pollutants

The Minister of Environmental Affairs has proposed that ozone-depleting substances be declared priority air pollutants under the National Environmental Management: Air Quality Act No 39 of 2004 (the "Declaration"). These gases include chlorofluorocarbons; bromochlorofluorocarbons; halons; carbon tetrachloride; 1,1,1 trichloroethane; hydrobromofluorocarbons; and bromochloromethane.

Commercial building allowances
16 May 2014 Tax & Exchange Control

Commercial building allowances

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial building allowance in respect of a unit, as contemplated in the Sectional Titles Act, No 95 of 1986 (Sectional Titles Act).

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Tax Alert
19 August 2011 Tax & Exchange Control

Tax Alert

The Upper Tribunal for Tax and Chancery matters in London delivered judgment in the case of HMRC v George Anson [2011] UKUT B21 (TCC) on 3 August 2011.

Trusts and Estates Alert
17 August 2011 Trusts & Estates

Trusts and Estates Alert

In our last Alert, we illustrated the shortcomings of the dispensation that arise if one dies without a Will.

Tax Alert
12 August 2011 Tax & Exchange Control

Tax Alert

In December 2010, National Treasury released a discussion paper on the introduction of a carbon-pricing mechanism in South Africa.

Tax Alert
5 August 2011 Tax & Exchange Control

Tax Alert

On 1 August 2011, the Johannesburg Tax Court (the Court) handed down a significant judgment that is yet to be reported and that specifically addresses, in the words contained...

Tax Alert
29 July 2011 Tax & Exchange Control

Tax Alert

The Court of Appeal (Civil Division) gave judgment on 25 July 2011 in the matter of Huitson v HMRC, pertaining to...

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An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

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Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.