Was the Supreme Court of Appeal judgment correct in the Founders Hill case?
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.
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