LML4804 OCTOBER/NOVEMBER (EXAM) 2026 - FULLY ANSWERED (DUE 13 OCTOBER 2026)

LML4804 OCTOBER/NOVEMBER (EXAM) 2026 – FULLY ANSWERED (DUE 13 OCTOBER 2026)

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LML4804 October November (Exam) MEMO | Due 13 October 2026. All questions fully answered. QUESTION 1
Mr Joe Soap, a South Africa taxpayer transferred his high-yield investment portfolio from Investments Matters to Soaps Projects and Construction a newly formed company where he is the sole shareholder. Following an enquiry into the transaction, he claimed that the primary reason for the transfer was for ‘estate planning’ and ‘asset protection’. As a result of the transfer the income was taxed at a flat corporate rate rather than his higher personal marginal rate.
With reference to relevant case law, critically discuss the “sole or main purpose” test as applied by our courts. Further, briefly discuss the onus of proof in tax avoidance arrangements. (10)

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LML4804 October November (Exam) MEMO | Due 13 October 2026. All questions fully answered. QUESTION 1
Mr Joe Soap, a South Africa taxpayer transferred his high-yield investment portfolio from Investments Matters to Soaps Projects and Construction a newly formed company where he is the sole shareholder. Following an enquiry into the transaction, he claimed that the primary reason for the transfer was for ‘estate planning’ and ‘asset protection’. As a result of the transfer the income was taxed at a flat corporate rate rather than his higher personal marginal rate.
With reference to relevant case law, critically discuss the “sole or main purpose” test as applied by our courts. Further, briefly discuss the onus of proof in tax avoidance arrangements. (10)

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Description

LML4804 October November (Exam) MEMO | Due 13 October 2026. All questions fully answered. QUESTION 1
Mr Joe Soap, a South Africa taxpayer transferred his high-yield investment portfolio from Investments Matters to Soaps Projects and Construction a newly formed company where he is the sole shareholder. Following an enquiry into the transaction, he claimed that the primary reason for the transfer was for ‘estate planning’ and ‘asset protection’. As a result of the transfer the income was taxed at a flat corporate rate rather than his higher personal marginal rate.
With reference to relevant case law, critically discuss the “sole or main purpose” test as applied by our courts. Further, briefly discuss the onus of proof in tax avoidance arrangements. (10)

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