Home /Our Expertise/Expertise Detail /Home /Home

Our Team
Our Expertise
Our Insights

BOOK CONSULTATION SUBSCRIBE

Our Team
Our Expertise
Our Insights

Taxation

Advice on taxation in respect of commercial and equity transactions, business structuring and restructuring, property developments, estate planning, litigation and tax compliance.

Team
Sectors
Insights

Werner Smit

Consultant, Commercial, Conveyancing and Litigation

Werner practises as an associate in our Knysna office and joined Mosdell, Pama & Cox in 2018.

PROFILE

Knysna

Send email

044 382 5333

044 382 5721

Kiana Venter

Associate

Kiana Venter joined Mosdell, Pama & Cox at our Plettenberg Bay offices as an associate in 2024, after being admitted... an attorney in the Cape Town High Court.

BOOK CONSULTATION PROFILE

Plettenberg Bay

Send email

044 533 1101

044 533 1115

072 808 4660

Werner Smit

Consultant, Commercial, Conveyancing and Litigation

Werner practises as an associate in our Knysna office and joined Mosdell, Pama & Cox in 2018.

PROFILE

Knysna

Send email

044 382 5333

044 382 5721

Kiana Venter

Associate,

Kiana Venter joined Mosdell, Pama & Cox at our Plettenberg Bay offices as an associate in 2024, after being admitted... an attorney in the Cape Town High Court.

BOOK CONSULTATION PROFILE

Plettenberg Bay

Send email

044 533 1101

044 533 1115

072 808 4660

Maritime

Capital gains distributions between trusts – who gets taxed?

03 December 2024

Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by... the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.

Article

Preserving your art legacy: Tax tips for collectors

02 September 2024

For art collectors planning to pass their cherished collection down to heirs, it’s crucial to understand the tax implications involved.... While your artwork may hold sentimental and financial value, ensuring a smooth transfer requires navigating potential tax liabilities.

Article

Unlocking a hidden gem in the Income Tax Act

23 July 2024

Hidden gems in the form of tax deductions do exist in the Income Tax Act 58 of 1962 (“ITA”). With... escalating taxes, any hidden tax breaks are always welcomed by taxpayers. One such gem is buried in section 24O of the ITA. In this article we share the opportunities section 24O holds by focusing on its use and application to those acquiri

116

Article

Electric vehicle tax incentives hold business opportunities

26 June 2024

A notable aspect of the recent Budget speech by Minister of Finance Enoch Godongwana was the introduction of a local... electric vehicle production incentive, heralding the long-awaited strategic support for this in the motor industry and aligning South Africa with the growing international focus on electric vehicles and the phasing out of internal co

122

Article

The taxes applicable to a deceased estate

29 May 2024

When a person passes, their estate must be reported to SARS and so becomes a new taxpayer with various taxes... applicable. If the deceased had foreign assets, international taxes may also apply. The executor of the deceased estate is responsible for handling all tax matters related to the deceased estate, which can become quite complex, depending on

210

Article

Why a clean donation can have sticky consequences

21 February 2024

A donation, made with the best of intent, may still land you in ‘hot’ water with SARS. In this article,... we explain why a donation could result in donations tax being payable to SARS and when and how this could happen.

177

Article

An introduction to mergers and acquisitions in South Africa

24 January 2024

Mergers and Acquisitions or ‘M&As’ have become integral components of South Africa’s corporate landscape and play a crucial role in... economic growth and development. In this article, we explore the legal framework and key considerations surrounding M&A transactions in South Africa by looking at the regulatory environment, c

355

Article

Tax Evasion vs Tax Avoidance!

15 January 2024

Every day South Africans pay tax, whether it be for VAT charged on basic goods, fuel levies, or the dreaded... estate duty on passing. It is safe to say that with taxes lurking around every corner, it is not unforeseen that a person would look into ways to validly limit one’s tax exposure. This brings to front and centre the question of what is

437

Article

Anti-dividend stripping rules – when dividends turn into capital gains

30 November 2023

Dividend stripping has been under the watchful eyes of the South African Revenue Service (“SARS”) for some time. As a... highly technical topic, we will take a look in this article only at the anti-dividend stripping rules that may apply to dividend stripping.

170

Article

Capital gains distributions between trusts – who gets taxed?

03 December 2024

Article

Preserving your art legacy: Tax tips for collectors

02 September 2024

Article

Unlocking a hidden gem in the Income Tax Act

23 July 2024

116

Article

Electric vehicle tax incentives hold business opportunities

26 June 2024

122

Article

The taxes applicable to a deceased estate

29 May 2024

210

Article

Why a clean donation can have sticky consequences

21 February 2024

177

Article

An introduction to mergers and acquisitions in South Africa

18 October 2023

355

Article

Tread carefully when considering debt-to-equity restructuring

26 July 2023

Converting or exchanging debt that is owed by a company into shares in that same company has long been used... as a debt restructuring tool. There are, however, very fine lines that surround this solution and it needs to be structured correctly to ensure that no unintended tax consequences arise. In this article, we briefly highlight a few considerations in relation to such restructuring.

912

Article

Tax Incentive for rooftop solar panels

27 June 2023

In the 2023 national budget speech, Finance Minister Enoch Gondongwana unveiled a series of draft tax relief initiatives aimed at... promoting renewable energy adoption among households and alleviating the burden on the struggling national power grid. These proposed tax relief incentives were published in the 2023 Draft Taxation Laws Amendment Bill (Draft Amendment Bill) which we briefly unpack herein.

401

Article

You can share this article in the following networks:

Main Office

Plettenberg Bay

6 High Street, Plettenberg Bay, South Africa, 6600

044 533 1101

enquiries@mpc.law.za

Knysna

15 Tide street, Knysna, South Africa, 6570

044 382 5333

enquiries@mpc.law.za

Clients

Get In Touch

Rate Us

Careers

Apply Now

Careers

Training and Development

Vacancies

Corporate

Offices

History

Phatshoane Henney Group

PH Group Platinum Achiever

Diversity

Main Office

Plettenberg Bay

6 High Street, Plettenberg Bay, South Africa, 6600

044 533 1101

enquiries@mpc.law.za

Knysna

15 Tide street, Knysna, South Africa, 6570

044 382 5333

enquiries@mpc.law.za

Clients

Get In Touch

Rate Us

Careers

Apply Now

Careers

Training and Development

Vacancies

Corporate

Offices

History

Phatshoane Henney Group

PH Group Platinum Achiever

Diversity

We suggest you contact us directly for bank details - we have pre-approved bank accounts for most banks

Offices
+27 44 533 1101
Back to top