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Yehuda Halper, at The Blogs

The Marketplace of Ideas at The Times of Israel ....

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Cancellation of contracts revisited – tax insights on the issue

Parties wishing to cancel a contract should try to do so within the same year of assessment as it was entered into, to avoid adverse cash-flow consequences The Taxation Laws Amendment Act 25 of 2015 introduced a number of amendments to address the cancellation of contracts, which came into effect on 1 January 2016. ....

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