{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/9616"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/9616","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature","abstract":"The nature of money received as compensation for the early termination of a contract has been determined by Case Law to be of capital or revenue nature to depend on the prevailing circumstances of each case. This paper evaluates Case Law and the principles contained therein which individually or cumulatively provide the guidelines of what presiding Judges have considered make compensation received from the termination of a contract to be of a capital or revenue nature. The cases under study will be those from South African courts as well as other jurisdictions which have had similar cases brought before its courts.","abstract_html":"The nature of money received as compensation for the early termination of a contract has been determined by Case Law to be of capital or revenue nature to depend on the prevailing circumstances of each case. This paper evaluates Case Law and the principles contained therein which individually or cumulatively provide the guidelines of what presiding Judges have considered make compensation received from the termination of a contract to be of a capital or revenue nature. The cases under study will be those from South African courts as well as other jurisdictions which have had similar cases brought before its courts.","abstract_has_math":false,"creators":["Mokotso, Mpho"],"institution":"Department of Commercial Law","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014","date_published":"2014","updated_at":"2026-07-22T22:23:30Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/9616","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Mokotso, Mpho"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-11-14T19:48:11Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-11-14T19:48:11Z"]},{"key":"dc:date.issued","label":"Date","values":["2014"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Commercial Law"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Postgraduate Diploma"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["PGDip"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/9616"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Includes bibliographical references."]},{"key":"dc:description.abstract","label":"Abstract","values":["The nature of money received as compensation for the early termination of a contract has been determined by Case Law to be of capital or revenue nature to depend on the prevailing circumstances of each case. This paper evaluates Case Law and the principles contained therein which individually or cumulatively provide the guidelines of what presiding Judges have considered make compensation received from the termination of a contract to be of a capital or revenue nature. The cases under study will be those from South African courts as well as other jurisdictions which have had similar cases brought before its courts."]},{"key":"dc:title","label":"Title","values":["Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature"]}]}],"canonical_facts":{"dc:creator":["Mokotso, Mpho"],"dc:date.accessioned":["2014-11-14T19:48:11Z"],"dc:date.available":["2014-11-14T19:48:11Z"],"dc:date.issued":["2014"],"dc:description":["Includes bibliographical references."],"dc:description.abstract":["The nature of money received as compensation for the early termination of a contract has been determined by Case Law to be of capital or revenue nature to depend on the prevailing circumstances of each case. This paper evaluates Case Law and the principles contained therein which individually or cumulatively provide the guidelines of what presiding Judges have considered make compensation received from the termination of a contract to be of a capital or revenue nature. The cases under study will be those from South African courts as well as other jurisdictions which have had similar cases brought before its courts."],"dc:identifier.uri":["http://hdl.handle.net/11427/9616"],"dc:language.iso":["eng"],"dc:publisher.department":["Department of Commercial Law"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["Postgraduate Diploma"],"dc:type.qualificationname":["PGDip"]},"updated_at":"2026-07-22T22:23:30Z"}