Episode 51: Proposed changes – Preference shares

The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. A significant proposal relates to section 8E, which deals with hybrid equity instruments. In this episode, I discuss the proposed changes and share my initial thoughts about it.

You can contact me at ⁠pieter@pvdz.co.za⁠ 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!