Deduction of interest on debts to acquire shares

Price:
R207.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


  • Deduction of interest on debts to acquire shares
    • Deductibility of interest incurred
    • Interest incurred on debt to acquire shares in a controlled company
  • Limitation of interest deductions
    • Debt used in acquisition and reorganisation transactions (s 23N)