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The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements
Mini Dissertation (LLM (Tax law))--University of Pretoria, 2022.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613669553078272 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (Tax law))--University of Pretoria, 2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/89057 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:49.604Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/89057 The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements Van Zyl, Stephanus 29294592t@gmail.com Mpopo, Thandi Going concern Value-Added Tax Lease and sublease agreements Income-earning activity Huur gaat voor koop rule UCTD Mini Dissertation (LLM (Tax law))--University of Pretoria, 2022. The study provides an in-depth analysis of the sale of commercial letting enterprise or a part of it as a going concern for Value-Added Tax (“VAT”) purposes with specific emphasis on lease and sub-lease agreements. The interpretation of the legislative wording by SARS as contained in Interpretation Note 57(“IN 57”) regarding the zero-rating of the disposal of an enterprise creates legal uncertainties that compromises the predictability and certainty of the VAT system. The study investigates the inherent uncertain concept of a going concern as well as the requirements that must be met for the zero-rating of the transaction to apply. Importantly, the IN 57 is not law. Moreover, IN 57 provides limited guidance in respect of a ‘leasing’ enterprise that is disposed of as a going concern. Specifically, neither the VAT Act 89 of 1991 nor IN 57 provides for the VAT treatment of a ‘leasing’ enterprise where a sub-lease agreement is in place. This study seeks to determine the proper VAT treatment of the disposal of a ‘leasing’ enterprise as a going concern where lease and sub-lease agreements are in place. Mercantile Law LLM (Tax law) Unrestricted 2023-02-01T13:12:02Z 2023-02-01T13:12:02Z 2023 2023 Mini Dissertation Mpopo, T 2022, The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements, LLM dissertation, University of Pretoria, Pretoria, viewed yyyymmdd https://repository.up.ac.za/handle/2263/89057 A2023 https://repository.up.ac.za/handle/2263/89057 10.25403/UPresearchdata.21921876 en © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Going concern Value-Added Tax Lease and sublease agreements Income-earning activity Huur gaat voor koop rule UCTD The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements |
| title | The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements |
| title_full | The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements |
| title_fullStr | The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements |
| title_full_unstemmed | The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements |
| title_short | The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements |
| title_sort | sale of a going concern for value added tax purposes with specific emphasis on lease agreements |
| topic | Going concern Value-Added Tax Lease and sublease agreements Income-earning activity Huur gaat voor koop rule UCTD |
| url | https://repository.up.ac.za/handle/2263/89057 |