BCR27 (ITA) – Tips held for safekeeping by employers and subsequently paid over to employees at regular intervals (“Remuneration” definition, paragraph 2(1) of Fourth Schedule)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR29 (ITA) – Deductibility of contingent liabilities taken over when buying the assets and liabilities of another company within the same group of companies (Section 11(a), 23(g), 23E)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR31 (ITA) – Income distributed by a discretionary trust and benefit units allocated to beneficiaries by virtue of employment (“Gross income” definition, section 8C, section 10(1)(k)(i))

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR32 (ITA) – Distribution of certain shares to certain foreign shareholders as a result of restructuring (Section 46)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR35 (ITA) – Tax implications arising from the conversion of par value shares to no par value shares (“Gross income” definition, paragraph 11 of Eighth Schedule)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR33 (ITA) – Conversion of a public company to a private company (Paragraph 1, paragraph 11, paragraph 31, paragraph 33 of Eighth Schedule)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR34 (ITA) – Taxation of exchange traded notes (“Gross income”, “trading stock”, section 8(4)(a), section 22, section 23B, section 23H, section 24C, section 24J, section 24L, section 24M)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR36 (ITA) – Reserves of a collective investment scheme in securities and the distribution thereof to unit holders (Section 10(1)(iB), section 10(1)(k)(i)(ee), section 25B)

Posted on January 23, 2019January 23, 2019 by admin_kmos