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  • How to work out how much tax your investments attract
  • As a business owner or shareholder, a popular way to invest is to hold or trade shares. You hold shares to make money. Either you'll hang on to your shares for a while and reap the benefits in the form of capital growth and dividends. Or you'll look at selling short to take profits on the movement in share price. The tax consequences hinge on whether the gains or losses you receive are of ... ››› more
  • [27 April 2017]
  • Do you know the nature of your share dealing profit? Here are 4 things to consider
  • You can hold shares to make money. You hold on to them and get benefits in the form of capital growth and dividends. Or you might look at selling to make profits on the movement of prices. The tax consequences here revolve around whether the gains or losses you receive are of a capital or revenue nature. If there's a dispute, which could very well arise, you'll have to prove an amount ... ››› more
  • [06 November 2015]
  • Did you know: Your foreign dividend qualifies for a partial tax exemption?
  • Remember when SARS would give taxpayers a measly exemption for foreign interest and dividends? Now, due to new amendments, SARS taxes the balance at the full tax rate (28% for companies and up to 40% for individuals). But that doesn't mean you don't get a kick back. Below we show you how your foreign dividend qualifies for a partial tax exemption First of all, you can calculate the partial ex... ››› more
  • [12 June 2015]
  • What are the Vat implications when it comes to issuing company shares?
  • When a company is formed, or when it wants to increase its capital, it can issue shares. While the Companies Act defines shares as 'moveable property', the shares actually represent the rights and obligations of the company and the people who subscribe to them. These are mainly the right to receive dividends and share in the capital of the company upon liquidation. Now the big question is: ... ››› more
  • [13 June 2014]
  • How does the Vat treatment of scrip lending differ from the sale of shares?
  • In terms of Vat law, scrip lending and the sale of shares fall under financial services. While this is the case, the Vat treatment for the two differs. Read on to find out how the Vat treatment of scrip lending differs from the sale of shares. Don't know how the Vat treatment of scrip lending differs from that of the sale of shares? The Practical Vat Loose Leaf Service has an explanation fo... ››› more
  • [14 January 2014]
  • Here's how to avoid a SARS audit of your dividends
  • If you're waiting for your dividends payout, make sure it doesn't come with a SARS audit or penalty! Here's how... The experts at the Practical Tax Loose Leaf explain everything you need to know.   First, take note that when your company pays out a dividend, it'll withhold the Dividends Tax (DT) from the payment to the shareholder. It then pays this over to SARS (in much the same way that you d... ››› more
  • [18 November 2013]
  • Three little-known company tax breaks that will help you pay less tax
  • With personal tax season now upon us, everyone's got numbers on the brain. And while you may be a pro at maneuvering personal tax loopholes, did you know that there are just as many sneaky tax breaks on the company side of things? It's never too early to start thinking about how you'll beat that SARS demon. You'll be surprised how much you can save just with these three useful tax tips! If you're... ››› more
  • [09 July 2013]

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