n Tax Breaks Newsletter - Tradehold wins CGT case : double-taxation agreements
|Article Title||Tradehold wins CGT case : double-taxation agreements|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Author||Peter Dachs and Nikki Smit|
|Publication Date||Sep 2012|
|Pages||6 - 8|
The Supreme Court of Appeal (SCA) ruled in favour of the taxpayer in C : SARS v Tradehold Limited [132/11 (2012) ZASCA 61] on 8 May 2012, but National Treasury is likely to propose amendments to close what it sees as a loophole brought about by a Double Taxation Agreement (DTA).
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