9 September 2011

Tax Alert

VAT Case relating to local and international consultant

This matter was heard in the Tax Court (the Court) in Cape Town and judgment was delivered by Davis J. The assessments related to the taxpayer's tax periods March 2001 to January 2002. Essentially the taxpayer was going to cease being a listed company and was going to do a share buy-back in terms of Section 311 of the Companies Act of 1973 together with a share cancellation.

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