Hogan Lovells Publications

Draft tax legislation proposals

New draft tax legislation was released by National Treasury on 16 July 2018 for comment. A number of amendments have been proposed and it is expected that comments will be made in respect...

Hogan Lovells Publications

KWJ Investments: A cautionary tale on tax "friendly" structures

A key consideration in the structuring of any business or transaction is that of tax. As stated by Lord Tomlin in the Duke of Westminster case, a taxpayer is "entitled if he can to order...

Hogan Lovells Publications

Some practical considerations regarding carbon tax

Reasons for the implementation of a carbon tax in South Africa

Carbon tax seeks to give effect to the polluter pays principle by ensuring that the real cost of greenhouse gas (GHG)...

Hogan Lovells Publications

The VAT increase and its implications for business

South Africa - In the Budget Speech delivered on 21 February 2018, Minister Malusi Gigaba announced the controversial increase in the VAT rate from 14% to 15% with effect from 1 April 2018. ...

Published Works

Minimising tax on transactions and the legislative framework

A basic tenet is that taxpayers are entitled to arrange their affairs to minimise their tax exposure – but this must be done within the scope of the applicable legislation. Although...

Hogan Lovells Publications

Davis Tax Committee report

The Davis Tax Committee (the Committee) released a further report on "Tax Administration" on 13 November 2017 as part of the final six reports that were deliverable by the Committee. 

Hogan Lovells Publications

Section 7C

Raising the red flag on low interest and interest free loans to trusts

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