Was the Supreme Court of Appeal’s judgment in CSARS v Founders Hill correct?
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2014
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University of Cape Town
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Abstract
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.
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Includes bibliographical references.
Reference:
Jama, A. 2014. Was the Supreme Court of Appeal’s judgment in CSARS v Founders Hill correct?. University of Cape Town.