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Tax implications of liquidating a company sendhil ramamurthy dating

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Consider the example of an individual shareholder who subscribed for the only share issued by a company for R10, represented by R1 of share capital and R9 of contributed share premium.

The main purpose of a liquidation where the company is insolvent is to collect in the company’s assets, determine the outstanding claims against the company, and satisfy those claims in the manner and order prescribed by law.  at [[email protected]] or call us at 91 88208208 11. Liquidation is also sometimes referred to as winding–up or dissolution, although dissolution technically refers to the last stage of liquidation.

recognizes a ,000 gain on Block 1 (,000 –

The main purpose of a liquidation where the company is insolvent is to collect in the company’s assets, determine the outstanding claims against the company, and satisfy those claims in the manner and order prescribed by law.  at [[email protected]] or call us at 91 88208208 11. Liquidation is also sometimes referred to as winding–up or dissolution, although dissolution technically refers to the last stage of liquidation.

recognizes a ,000 gain on Block 1 (,000 – [[

The main purpose of a liquidation where the company is insolvent is to collect in the company’s assets, determine the outstanding claims against the company, and satisfy those claims in the manner and order prescribed by law.  at [[email protected]] or call us at 91 88208208 11. Liquidation is also sometimes referred to as winding–up or dissolution, although dissolution technically refers to the last stage of liquidation.

recognizes a $45,000 gain on Block 1 ($45,000 – $0 basis) and an $80,000 gain on Block 2 ($90,000 – $10,000 basis).

The character of gain or loss recognized by the S shareholder depends on whether the stock is a capital asset in the shareholder’s hands and whether the transaction constitutes a complete or a partial liquidation of the corporation.

The South African Revenue Service (SARS) released Binding Private Ruling 210 (Ruling) on 11 November 2015.

The Ruling sets out the tax consequences of a ‘liquidation distribution’, as defined in s47(1)(a) of the Income Tax Act, No 58 of 1962 (Act), followed by an ‘amalgamation transaction’ as contemplated in s44(1)(a) of the Act.

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The main purpose of a liquidation where the company is insolvent is to collect in the company’s assets, determine the outstanding claims against the company, and satisfy those claims in the manner and order prescribed by law.  at [[email protected]] or call us at 91 88208208 11. Liquidation is also sometimes referred to as winding–up or dissolution, although dissolution technically refers to the last stage of liquidation.recognizes a $45,000 gain on Block 1 ($45,000 – $0 basis) and an $80,000 gain on Block 2 ($90,000 – $10,000 basis).The character of gain or loss recognized by the S shareholder depends on whether the stock is a capital asset in the shareholder’s hands and whether the transaction constitutes a complete or a partial liquidation of the corporation.The South African Revenue Service (SARS) released Binding Private Ruling 210 (Ruling) on 11 November 2015.The Ruling sets out the tax consequences of a ‘liquidation distribution’, as defined in s47(1)(a) of the Income Tax Act, No 58 of 1962 (Act), followed by an ‘amalgamation transaction’ as contemplated in s44(1)(a) of the Act.By way of background, s47(1)(a) of the Act defines a ‘liquidation distribution’ as any transaction in terms of which a liquidating company, which is a resident (as defined), distributes all of its assets to its shareholders in anticipation of or in the course of the liquidation, winding-up or deregistration of the liquidating company, to another company which forms part of the same group of companies on the date of that disposal; whereas, the definition of ‘amalgamation transaction’ in s44(1)(a) envisages an amalgamation transaction in terms of which a South Africa resident company disposes of its assets to another resident company by means of an amalgamation, conversion or merger and as a result of which the amalgamated company’s existence will be terminated.

]] basis) and an ,000 gain on Block 2 (,000 – ,000 basis).

The character of gain or loss recognized by the S shareholder depends on whether the stock is a capital asset in the shareholder’s hands and whether the transaction constitutes a complete or a partial liquidation of the corporation.

The South African Revenue Service (SARS) released Binding Private Ruling 210 (Ruling) on 11 November 2015.

The Ruling sets out the tax consequences of a ‘liquidation distribution’, as defined in s47(1)(a) of the Income Tax Act, No 58 of 1962 (Act), followed by an ‘amalgamation transaction’ as contemplated in s44(1)(a) of the Act.

basis) and an ,000 gain on Block 2 (,000 – ,000 basis).

The character of gain or loss recognized by the S shareholder depends on whether the stock is a capital asset in the shareholder’s hands and whether the transaction constitutes a complete or a partial liquidation of the corporation.

The South African Revenue Service (SARS) released Binding Private Ruling 210 (Ruling) on 11 November 2015.

The Ruling sets out the tax consequences of a ‘liquidation distribution’, as defined in s47(1)(a) of the Income Tax Act, No 58 of 1962 (Act), followed by an ‘amalgamation transaction’ as contemplated in s44(1)(a) of the Act.