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Showing 1 to 1 of 1 for “"the Brummeria judgment"”.

  1. The Brummeria judgment: a comprehensive discourse on this case and its application to interest free loans granted to trusts

    In September 2007, the world of South African tax planning received an unexpected judgment in the income tax case of the Commissioner for South African Revenue Service v Brummeria Renaissance (Phj) Ltd and others2. The reason why the decision in this case caused much controversy was because it ran …

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