Heinrich Louw

Senior Associate, Tax at Cliffe Dekker Hofmeyr
Location:South Africa


Heinrich Louw is a senior associate, tax at Cliffe Dekker Hofmeyr.
Is interest owed on incorrectly calculated penalties?

On 21 October 2016, judgment was handed down by the Pretoria High Court in the matter of BMW South Africa v The Commissioner of the South African Revenue Service (SARS)...

By Heinrich Louw 21 Nov 2016

Treasury calls for public comments on special voluntary disclosure programme

On 12 April 2016, the National Treasury released a media statement in which the public is requested to make formal submissions on draft legislation that sets out the legal framework of the special voluntary disclosure programme (VDP) by 29 April 2016...

By Heinrich Louw 18 Apr 2016

Judgement on VAT treatment of student accommodation

In a recent, unreported case, the High Court (Gauteng Division, Pretoria) Respublica v Commissioner for the South African Revenue Service ruled on the value-added tax (VAT) treatment of the lease of a building to a university for purposes of student accommodation...

By Heinrich Louw 29 Mar 2016

Court rules that SARS must present all the facts in preservation orders

In The Commissioner for the South African Revenue Service v Sunflower Distributors CC and Others, the court had to decide whether a provisional preservation order granted in favour of the South African Revenue Service (SARS) should be made final.

By Heinrich Louw 3 Feb 2016

Estate duty implications for non-resident investors

A new SARS Ruling, Binding Private Ruling 217 deals with the estate duty implications for non-resident individual investors - the key issue being how certain sections of the Estate Duty Act (EDA) would apply...

By Heinrich Louw 28 Jan 2016

SARS releases another ruling on capitalisation of shareholder loans

The South African Revenue Service (SARS) has released a ruling concerned the use of subscription proceeds to repay a shareholder loan...

By Heinrich Louw 13 Oct 2015

Securities transfer tax exemption where parties opt out of roll-over relief

The South African Revenue Service (SARS) released Binding Private Ruling No 195 (Ruling) on 26 June 2015. The Ruling deals with the application of the exemption provision contained in s8(1)(a) of the Securities Transfer Tax Act, No 25 of 2007 (STT Act)...

By Heinrich Louw 23 Jul 2015

Invalid tax assessments are subject to objection and appeal

The Supreme Court of Appeal (SCA) in the case of Medox Limited v Commissioner for the South African Revenue Service delivered judgment on 27 May 2015...

By Heinrich Louw 12 Jun 2015

Application to amend statement of grounds of assessment denied

Judgment was delivered by the Tax Court in the matter between ABC (Pty) Ltd v Commissioner for the South African Revenue Service (SARS) on 8 December 2014. The matter concerned, among other things, an application by SARS to amend its statement of grounds of assessment...

By Heinrich Louw 29 Apr 2015

SARS releases ruling on sale of shares

The South African Revenue Service (SARS) released Binding Private Ruling No 189 on 19 February 2015, which dealt with the sale of shares subject to suspensive conditions...

By Heinrich Louw 5 Mar 2015

Impact of new Binding Private Ruling 185

The South African Revenue Service (SARS) released Binding Private Ruling 185 on 11 December 2014, which deals with the disposal of assets and the assumption of (contingent) liabilities in terms of s42 of the Income Tax Act, No 58 of 1962...

By Heinrich Louw 4 Feb 2015

VAT vendor wins case against State

The Supreme Court of Appeal (SCA) on 12 December 2014 handed down judgment in the matter of Director of Public Prosecutions, Western Cape v Parker (103/14) [2014] ZASCA 223...

By Heinrich Louw 23 Jan 2015

No evidence justifying penalty

Judgment was handed down in the Tax Court on 18 November 2014 in the case of AB (Pty) Ltd v The Commissioner for the South African Revenue Service (case number 1132, as yet unreported)...

By Heinrich Louw 3 Dec 2014

High Court gives judgment on tax clearance certificates

Tax clearance certificates play an important role in our economy and are, almost without exception, a requirement when a person submits a tender or bid for doing business with government.

By Heinrich Louw 9 May 2014

Value-added tax (VAT) on retention of fines

An interesting judgment was handed down earlier this year in the United Kingdom's Court of Appeal (Civil Division) in the matter of Vehicle Control Services Limited v The Commissioner for Her Majesty's Revenue and Customs [2013] EWCA Civ 186.

By Heinrich Louw 28 Aug 2013

Taxpayer bound by grounds of objection

Whether or not a taxpayer is bound by his grounds of objection against a disputed assessment has been the subject of two recent judgments.

By Heinrich Louw 8 Jul 2013

New proposals on recharacterisation of hybrid debt instruments

The National Treasury (Treasury) and the South African Revenue Service (SARS) recently released certain proposed limitations on excessive interest deductions for public comment.

By Heinrich Louw 10 May 2013

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