Author: Cramer, Peter
Similar Items: The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)
- The tax deductibility of contingent liabilities transferred in the sale of a going concern
- Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
- The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962
- The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements
- Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
- The tax treatment of a financial instrument purchased by a trust