The tax deductibility of contingent liabilities transferred in the sale of a going concern

The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2012

Author dc:creator

• Jacobs, Angela

Advisor dc:contributor.advisor

• Cramer, Peter

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/4638

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/4638