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Tax free savings accounts

29 July 2014 | Tax

An overhaul of the current retirement dispensation and the promotion of savings has been on the cards since at least the 2012 Budget when the Minister of Finance announced that a series of discussion papers would be released on these matters.

Contributed tax capital in a company context

29 July 2014 | Tax

The creation of contributed tax capital (CTC) and the return thereof by a company to its shareholders has been the subject matter of some misconception over the years.

Are gains from the sale of share scheme shares being correctly taxed?

28 July 2014 | Tax

This article, which examines the taxation treatment that results from the sale of share scheme shares, concludes that it is advisable to hold any shares for a period of at least three years before disposing of them – including shares acquired in terms of an employer’s share incentive scheme.