Browsing by Author "Jama, Asanda"

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    Was the Supreme Court of Appeal’s judgment in CSARS v Founders Hill correct?
    (2014) Jama, Asanda; Titus, Afton
    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.