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Draft Comprehensive Guide to CGT in deceased estates

Comment is invited by 15 September 2017 on a draft Comprehensive Guide to Capital Gains Tax (“the Guide”) relating to deceased estates. Among others, the Guide clarifies the position of the deceased; the deceased estate; the heirs and legatees insofar as they relate to capital gains tax.

Members who would like to contribute to a FISA submission on the contents of this guide can e-mail their contributions to [email protected] by 31 August 2017, as submissions can be made to SARS until 15 September 2017.  Members are, of course, free to contribute in their personal capacities as well.

Click here for the draft Guide.

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