n Without Prejudice - The SCA rejects SARS' attack on deferred delivery schemes : tax law

Volume 15, Issue 1
  • ISSN : 1681-178X



SARS has investigated and in many cases raised assessments in respect of share incentive schemes where the employee had accepted an offer to purchase shares at a fixed price prior to October 26 2004, subject to delivery and payment taking place at a future date. The law relating to these schemes (known as deferred delivery schemes or DDS schemes) was amended with effect from that date.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error