n Without Prejudice - The SCA rejects SARS' attack on deferred delivery schemes : tax law
|Article Title||The SCA rejects SARS' attack on deferred delivery schemes : tax law|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Feb 2015|
|Pages||40 - 42|
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.
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