Was the Supreme Court of Appeal’s judgment in CSARS v Founders Hill correct?

This research will be focused on the tax effect of realizing capital assets by the use of a realization company and evaluating the nature of a receipt or accrual in the hands of a taxpayer. This objective will be achieved by analyzing the judgment of the Founders Hill case and by looking at previously established cases. Articles from various authors will also be considered.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2014

Author dc:creator

• Jama, Asanda

Advisor dc:contributor.advisor

• Titus, Afton

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/9611

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/9611