Searching Content indexed under Real Estate by ENSafrica ordered by Published Date Descending.
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VAT Relief For Residential Property Developers After Expiry Of Section 18B
In principle, VAT incurred by a vendor on the cost of developing residential property for sale may be claimed as an input tax deduction.
South Africa
29 Aug 2018
Expediting Compulsory Land Acquisition: The Constitution (Amendment) Bill, 2017
Article 26 of the Ugandan Constitution enshrines the right to property and the protection from deprivation of property, subject only to the prompt payment of fair and adequate compensation...
South Africa
14 Jul 2017
Fundamental Reform In Business Facilitation And Expansion Of Economic Horizons In Mauritius
Below is an overview of those legal changes that we deem notable.
12 Jun 2017
No Looking Back For Section 13sex Of The Income Tax Act
Section 13sex of the Act now provides for a 5% depreciation allowance per annum over 20 years, and applies only to new and unused residential units or improvements.
South Africa
26 Sep 2016
Is Your Sale Of Land In Instalments Subject To The National Credit Act, 34 Of 2005?
In terms of the National Credit Act ("the Act"), an instalment agreement is defined as a sale of movable property. From the definition, it would seem that instalment sale agreements over immovable property are excluded from the Act.
South Africa
22 Jan 2016
The Valuation Of A Usufruct For Tax Purposes
The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for purposes of taxes.
South Africa
13 Jul 2015
Land Developments: No More Big Brother Oversight By Provinces On Appeal
The Constitutional Court has confirmed a decision that section 44 of the Land Use Planning Ordinance is unconstitutional and invalid.
South Africa
25 Apr 2014
The Real Estate Law Review, Second Edition
Title to real property in South Africa vests in the landowner and not the state, and there is a comprehensive legal framework for the ownership and transfer or real estate, which is established under statute.
South Africa
16 May 2013
New Act's Impact On Property Rights
Property developers wishing to obtain property rights are advised to proceed under the existing provincial ordinances to change land rights.
South Africa
7 Jun 2012
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