News

The South African Revenue of Services (SARS) recently made changes to the transfer duty declarations required for all immovable property transfers. These changes are, briefly and inter alia: A tax reference number will now be required for both sellers and purchasers. In respect of natural persons this will only apply to transactions above R2 million. […]

When a Developer is establishing a retirement village one of the first decisions that it needs to make is to determine what the underlying legal nature of the scheme will be. In this regard Developers generally have three broad options available to them, these being distinguished from one another by the nature of the right