BPR347 (ITA) (VAT) (STT) – When the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief (Section 47 of ITA, section 8(25) of VAT Act) Posted on August 20, 2020 by admin_kmos
BPR346 (ITA) – Tax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA) Posted on August 20, 2020 by admin_kmos
BPR345 (ITA) (STT) – Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA) Posted on August 20, 2020 by admin_kmos
BPR344 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule) Posted on August 20, 2020 by admin_kmos
BPR343 (ITA) – Donations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA) Posted on August 20, 2020 by admin_kmos
BPR339 (ITA) (STT) – Transfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act) Posted on May 2, 2020 by admin_kmos
BPR342 (ITA) – Donation by a resident to a foreign trust of property received from another foreign trust (“Gross income” definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR341 (ITA) – Distribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR340 (ITA) – Share buy-back at nominal value (“Dividend”, “gross income” definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR333 (ITA) – Venture capital company – Investment in farming operations (Section 12J, “impermissible trade” definition) Posted on February 13, 2020 by admin_kmos