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Centre for Law and Society

Substance and form in South African Revenue Cases

Abstract

dc:description.abstract

To remain within the law and at the same time order your affairs so as to pay less tax, is the solution to the fiscal riddle, the search for which has led to many complicated financial schemes, skirmishes with the Commissioner for Inland Revenue; and the creation of a booming market for astute tax planners.

Degree

thesis:*
Grantor
Centre for Law and Society
Year dc:date.issued
1997

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Stewart, Fiona Isabel
Advisors dc:contributor.advisor
  • Emslie, Trevor
  • Davis, Dennis

Subjects

dc:subject × 1

Identifiers

dc:identifier.*
Handle dc:identifier.uri
http://hdl.handle.net/11427/40720
OAI identifier oai:identifier
oai:open.uct.ac.za:11427/40720

Chain of custody

source
Harvested from
University of Cape Town
Base URL
open.uct.ac.za/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
related terms
citation

Stewart, Fiona Isabel. Substance and form in South African Revenue Cases. Centre for Law and Society, 1997. http://hdl.handle.net/11427/40720