{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/38700"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/38700","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Personal injury awards: the impact of income tax on damages for loss of earning capacity","abstract":"It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either \"concept\", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind.","abstract_html":"It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either "concept", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind.","abstract_has_math":false,"creators":["Van Niekerk, Marc George"],"institution":"Department of Commercial Law","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Emslie, T S"],"committee_chairs":[],"committee_members":[],"year":1996,"date_issued":"1996","date_published":"1996","updated_at":"2026-07-22T22:23:36Z","subjects":["Commercial Law"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/38700","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Emslie, T S"]},{"key":"dc:creator","label":"Author","values":["Van Niekerk, Marc George"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2023-09-15T13:07:24Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2023-09-15T13:07:24Z"]},{"key":"dc:date.issued","label":"Date","values":["1996"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Commercial Law"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters","MCom"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Commercial Law"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/38700"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either \"concept\", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind."]},{"key":"dc:title","label":"Title","values":["Personal injury awards: the impact of income tax on damages for loss of earning capacity"]}]}],"canonical_facts":{"dc:contributor.advisor":["Emslie, T S"],"dc:creator":["Van Niekerk, Marc George"],"dc:date.accessioned":["2023-09-15T13:07:24Z"],"dc:date.available":["2023-09-15T13:07:24Z"],"dc:date.issued":["1996"],"dc:description.abstract":["It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either \"concept\", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind."],"dc:identifier.uri":["http://hdl.handle.net/11427/38700"],"dc:publisher.department":["Department of Commercial Law"],"dc:subject":["Commercial Law"],"dc:title":["Personal injury awards: the impact of income tax on damages for loss of earning capacity"],"dc:type":["Master Thesis"],"dc:type.qualificationlevel":["Masters","MCom"]},"updated_at":"2026-07-22T22:23:36Z"}