Peter Surtees

  • HOME
  • ABOUT ME
  • ARTICLES
  • CONTACT

Reinstating a deregistered company : SARS binding private ruling BPR 237

Wednesday, 22 June 2016 by Peter Surtees
The common incidence of companies being deregistered when their CIPC returns are in arrears has resulted in immovable properties registered in the names of these companies becoming bona vacantia and reverting to state ownership.  This requires court applications to reinstate the companies and restore their ownership of the properties involved.  In Binding Private Ruling 237,
Read more
  • Published in Corporate restructuring rules, Income Tax
2 Comments

Recent Posts

  • Signing wills: comply with the Act

    In Delport v Le Roux and Others[1], the court’s...
  • Assistance to executors: beware the pitfalls

    On 22 March 2022 the Western Cape High Court de...
  • Purveyors case: voluntary disclosure programme

    “ The primary issue in this appeal is whe...
  • Estate duty: disposal in the course of, or during, liquidation?

    On 11 December 2020 the Johannesburg tax court ...
  • The rights of beneficiaries in a trust

    Based on judgments in the law reports, it seems...

Categories

  • Capital gains tax
  • Corporate restructuring rules
  • Deceased estates
  • Donations tax
  • Employment Tax Incentive Act
  • General
  • Income Tax
  • International
  • Interpretation of statutes
  • Non-executive directors
  • Tax Administration Act
  • Trading stock
  • Transfer duty
  • Trusts
  • Uncategorized
  • Value-added tax
  • Wills

Member of

Latest Articles

VIEW ALL
  • Signing wills: comply with the Act

    In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...

© 2022. All rights reserved. Peter Surtees

TOP