The South African Revenue Service (SARS) has published the 9th issue of the Comprehensive Guide to Capital Gains Tax, which is dated 5 November 2020. As with the 8th issue of the guide published in April 2020, the 9th issue reflects the law as at 15 January 2020 as amended by the Taxation Laws Amendment Act 34 of 2020. However, additional guidance is provided in the latest issue to address cer…