Many transactions, especially reorganisations, involve transfers of assets from one person to another. One question that often comes up in arrangements between related persons is whether there may be elements of value shifting. In this episode, I discuss the concept and some of the tax implications thereof.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.

My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!