BPR69 (VAT) – VAT implications regarding supply of services where mitigation services costs are received, the time of supply and the deduction of VAT charged (Sections 7(1)(a), 9(3), 16, 17, 20) Posted on January 23, 2019 by admin_kmos
BPR70 (ITA) – CGT implications for transfer of trust funds held by offshore trust to new offshore discretionary trust (Sections 7(8), 25D, 54, paragraphs 11, 38, 43, 72, 80, 84 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR71 (ITA) – Improvements effected on leasehold property (Paragraph (h) of “gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR72 (VAT) – VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products (Section 13(3)) Posted on January 23, 2019 by admin_kmos
BPR73 (ITA) – Extinction of inter-company loans as a result of voluntary winding-up (Section 8(4)(m), section 20(1)(a)(ii), paragraph 12(5) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR74 (ITA) – Date upon which shares vest in a taxpayer and related interest expense (Section 8C) Posted on January 23, 2019 by admin_kmos
BPR75 (ITA) – Lump sum benefit to be paid from a deemed public sector fund and the application of Formula C (“Gross income” definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule) Posted on January 23, 2019 by admin_kmos
BPR76 (ITA) – Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B) Posted on January 23, 2019 by admin_kmos
BPR77 (ITA) – Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR78 (ITA) – Income tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos