While SARS can invoke the 'substance over form' doctrine when a written agreement does not reflect the parties' true intention, do taxpayers enjoy the same privilege?
"Most unit trusts, ETFs eligible, but no direct share purchases allowed" - National Treasury
Thinking back to when e-mail first came out, its amazing to think that we once physically jumped into our cars to hand-deliver disks to our clients.
Pravin Gordhan may no longer be Finance Minister, but tax proposals made during his tenure will still have an impact on property investors.
Applicable to whether funding for renewable energy transactions is a 'qualifying purpose' under Sections 8E and 8EA of the Income Tax Act.