Thu, Jul 18, 2024

The official Financial Regulation Journal of SAIFM

A tax perspective on the valuation of shares

Pieter van der Zwan

The SCA recently considered the valuation of preference shares held by a person at the time of death for purposes of determining the capital gains tax arising from the deemed disposal of the shares. It is submitted that this judgment, although fact specific, should remind taxpayers of the importance of valuations for tax purposes and the rigour that needs to be applied when performing such valuations.

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