The South African Revenue Service (SARS) has published the 8th issue of the Comprehensive Guide to Capital Gains Tax, which is dated 30 April 2020. As noted in the preface, the purpose of the guide is to assist the public and SARS's personnel in gaining a more in-depth understanding of capital gains tax (CGT). The foundation for this guide can be found in the various Explanatory Memoranda that supported the legislation. These initial explanations have been completely revised, with the additi…