Lexis® Practical Guidance: Income Tax


Image

Practical Guidance Income Tax comprehensively covers all matters relating to tax on individuals, companies and other business entities. With access to regular updates, tax practitioners can easily stay up-to-date with new developments and changes in Income Tax legislation, including deciphering of the latest SARS rulings by our panel of expert authors.

Lexis Practical Guidance Income Tax comprises five detailed modules:

Business and Trade: Covering a range of tax transactions relating to business operations as well as niche transactions like Sharia financing and specialist tax payers.

Mergers, Acquisitions and Start-ups: providing insight on the impact that tax may have as well as the tax consequences relating to restructures, business acquisition/sale, joint ventures and financing.

Investment and Wealth Management: Discussing the range of tax matters that relate to investors, from deciding on a holding structure, investing cross border to making donations.

Employment: Providing guidance on numerous remuneration practices, including fringe benefits, allowances, retirement funds, foreigners working locally as well South Africans working abroad.

Administration and Compliance: Covering the Tax Administration Act 28 of 2011 and including guidance such as dealing with SARS, handling disputes, risk management such as reportable arrangements and voluntary disclosure as well capital gains tax when disposing assets.

  Topics
Covered
  • Determining income
  • Transacting cross border
  • Capital gains tax
  • Joint venturing
  • Starting a new business
  • Investments
  • Donations
  • Determining remuneration
  • Rates, rebates and inclusions
  • Dealing with SARS
  Access
to
  • More than 35 Topics
  • Over 160 Guidance Notes
  • In excess of 50 Forms, Precedents and Checklists
  • Up-to-date Legislation & Case Law
  • Other Useful Resources such as flowcharts, external websites and additional readings
 
  Practical
Aids
  • Friday Page
  • Monthly Review
  • Comprehensive Guide to Capital Gains Tax
  • Tax tables
  • All double taxation agreements
  • Transfer duty guides
  • Guide for employers iro employees’ tax
  • Official forms