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Webber Wentzel is a leading South African full-service law firm providing clients with innovative solutions to their most complex legal and tax issues across Sub-Saharan Africa.
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Joon ChongSection 1 of the Income Tax Act (ITA) defines a "dividend" to be any amount transferred by a resident company for the benefit of any person in respect of any share in that company whether by way of a distribution or consideration for a share repurchase but does not exclude a reduction of contributed tax capital of the company. 25 May 2018 Read more

Webber Wentzel #Ignite10 - the innovators to watch in 2018Webber Wentzel has selected 10 successful start-ups and scale-ups to join the Webber Wentzel Ignite legal incubation programme. The #Ignite10 are all highly innovative businesses who are disrupting their respective industries. 18 Apr 2018 Read more

SARS snuffs out Lion Match's "novel" applicationThe Taxpayer, Lion Match Company Proprietary Limited, disposed of its shareholding in Kimberly Clark Group during 2008 and ascribed the market value to the shares as at 1 October 2001 as the base cost in determining its taxable capital gain on the disposal. The Commissioner for the South African Revenue Service (SARS) raised an additional assessment against the Taxpayer on 30 April 2013 for this and adjusted the base cost of the value of the shares, increasing in the Taxpayer's capital gain and taxable income. 16 Apr 2018 Read more

Disrupting the disrupted: The dawn of Fintech Regulation in the Twin Peaks New World OrderLeading South African law firm, Webber Wentzel, has adopted Luminance's artificial intelligence technology to enhance its due diligence processes for M&A transactions. The agreement marks another major international win for the fast-growing AI platform. 11 Apr 2018 Read more

Hybrid equity instruments: redemption versus repurchaseSection 8E of the Income Tax Act, 1962 (the Act) applies to inter alia deem a share to be a hybrid equity instrument if certain requirements are met, with the result that otherwise exempt dividends paid in respect of that share are deemed to be fully taxable income. 16 Apr 2017 Read more


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