n Professional Accountant - Fair price allocation when selling a business : property

Volume 2009 Number 1
  • ISSN : 1680-7537


In a recent case before the Tax Court in Cape Town, the issue of allocating a purchase price in the sale of a business was considered. The allocation of the purchase price for a business can, amongst other things, have significant tax implications for the parties. The South African Revenue Service (SARS) therefore often takes an interest in how such allocations are made.

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