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Tax and Estate Planning
  • The deductibility of interest for tax purposes - 2 CPD Hours
  • This article addresses the question of the deductibility of interest expenditure and particularly whether there are circumstances in which interest expenditure could be considered to be of a capital nature.



    The end of the year is upon us
    Staring at the calendar, it is hard to believe that December is virtually here. 2013 has proved to be an interesting year, which I believe has lived up to all the superstitions of the number "13". Dealing with the many deadlines, coming to terms with the Tax Administration Act and the practical implications of the new Companies Act, to name just a few issues has most assuredly honed the accountants' skill of stress management.

    I find this time of year to be a time for reflection and planning. It is a time to reflect on what we can improve on and what worked well in our professional and personal lives, and then to use this experience to help make 2014 a better year.

    We hope that you will make time to go through our latest course titled, "The deductibility of interest for tax purposes." I believe this to be a relevant article considering the level of financing most businesses are requiring during these tough economic times for both expansion and operating activities.

    Prof. Caryn Maitland Editor-in-Chief of eCPD Accountancy


    eCPDŽ Accountancy | 5 Oxford street, Durbanville, Cape Town, 7550 | Phone: +27 21 975 2602
    support-acc@ecpd.co.za
    | www.accountancy.ecpd.co.za


         
         
         

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