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Tag Archives: tax; capital losses; debt relief; types of taxpayers; income tax; Income Tax Act 58 of 1962

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SPECIAL REPORT: Connected persons and capital losses

Articles, InfluenceBy Andre van der MerweOctober 1, 2014

To be clogged, to be ignored, to be disregarded or to be utilised? Herman Viviers takes a closer look at the tax treatment of capital losses as a result of debt relief between connected persons There are many circumstances under which different types of taxpayers could be classified as connected persons for income tax purposes.…

SPECIAL REPORT: Connected persons and capital losses

Articles, InfluenceBy Andre van der MerweOctober 1, 2014

To be clogged, to be ignored, to be disregarded or to be utilised? Herman Viviers takes a closer look at the tax treatment of capital losses as a result of debt relief between connected persons There are many circumstances under which different types of taxpayers could be classified as connected persons for income tax purposes.…

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