Legislation

August 29, 2023

Ring-fencing trading losses

Top-rate taxpayers need to watch out for Section 20A Section 20 of the Income Tax Act 58 of 1962 deals with the set-off of losses from […]
August 29, 2023

Navigating the amendments to the Trust Property Control Act: Beneficial ownerships in South Africa

The Trust Property Control Act, a key piece of legislation governing South Africa’s trusts, recently underwent a substantial transformation with the passage of the General Laws […]
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