{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/9617"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/9617","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Was the Supreme Court of Appeal judgment correct in the Founders Hill case?","abstract":"This dissertation focuses on the Founders Hill case, and more on the judgment made by Lewis JA at the Supreme Court of Appeal. We will look at the arguments that have been made in favour and against Lewis JA's judgment, and then I shall comment on these arguments. Reference to tax law cases relating to principles on capital vs. revenue receipts and realisation companies will be made. I will also conclude with the position I take together with my reasons.","abstract_html":"This dissertation focuses on the Founders Hill case, and more on the judgment made by Lewis JA at the Supreme Court of Appeal. We will look at the arguments that have been made in favour and against Lewis JA's judgment, and then I shall comment on these arguments. Reference to tax law cases relating to principles on capital vs. revenue receipts and realisation companies will be made. I will also conclude with the position I take together with my reasons.","abstract_has_math":false,"creators":["Mdlalose, Sibusiso"],"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":"2026-07-22T22:22:46Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/9617","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Mdlalose, Sibusiso"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-11-14T19:48:12Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-11-14T19:48:12Z"]},{"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/11427/9617"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Includes bibliographical references."]},{"key":"dc:description.abstract","label":"Abstract","values":["This dissertation focuses on the Founders Hill case, and more on the judgment made by Lewis JA at the Supreme Court of Appeal. We will look at the arguments that have been made in favour and against Lewis JA's judgment, and then I shall comment on these arguments. Reference to tax law cases relating to principles on capital vs. revenue receipts and realisation companies will be made. I will also conclude with the position I take together with my reasons."]},{"key":"dc:title","label":"Title","values":["Was the Supreme Court of Appeal judgment correct in the Founders Hill case?"]}]}],"canonical_facts":{"dc:creator":["Mdlalose, Sibusiso"],"dc:date.accessioned":["2014-11-14T19:48:12Z"],"dc:date.available":["2014-11-14T19:48:12Z"],"dc:date.issued":["2014"],"dc:description":["Includes bibliographical references."],"dc:description.abstract":["This dissertation focuses on the Founders Hill case, and more on the judgment made by Lewis JA at the Supreme Court of Appeal. We will look at the arguments that have been made in favour and against Lewis JA's judgment, and then I shall comment on these arguments. Reference to tax law cases relating to principles on capital vs. revenue receipts and realisation companies will be made. I will also conclude with the position I take together with my reasons."],"dc:identifier.uri":["http://hdl.handle.net/11427/9617"],"dc:language.iso":["eng"],"dc:publisher.department":["Department of Commercial Law"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["Was the Supreme Court of Appeal judgment correct in the Founders Hill case?"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["Postgraduate Diploma"],"dc:type.qualificationname":["PGDip"]},"updated_at":"2026-07-22T22:22:46Z"}