An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders

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dc.contributor.advisorTitus, Aftonen_ZA
dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorJohnson, Nielen_ZA
dc.date.accessioned2014-07-30T18:14:45Z
dc.date.available2014-07-30T18:14:45Z
dc.date.issued2013en_ZA
dc.descriptionIncludes bibliographical references.
dc.description.abstractThis dissertation explores National Treasury's mark-to-market proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under consideration. The mark-to-market proposal is evaluated against its intended purpose. The intended purpose is understood to be the collection by the South African Revenue Service (SARS) of capital gains tax (CGT) which has been 'effectively withheld' from policyholders by the insurer. Having gained an understanding of the mark-to-market proposal and its intended purpose, the proposal will be measured against the following criteria: Does it succeed in recovering capital gains taxes which have been 'effectively withheld' from policyholders? What are the side-effects of the proposal, if any?en_ZA
dc.identifier.apacitationJohnson, N. (2013). <i>An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4640en_ZA
dc.identifier.chicagocitationJohnson, Niel. <i>"An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013. http://hdl.handle.net/11427/4640en_ZA
dc.identifier.citationJohnson, N. 2013. An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Johnson, Niel AB - This dissertation explores National Treasury's mark-to-market proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under consideration. The mark-to-market proposal is evaluated against its intended purpose. The intended purpose is understood to be the collection by the South African Revenue Service (SARS) of capital gains tax (CGT) which has been 'effectively withheld' from policyholders by the insurer. Having gained an understanding of the mark-to-market proposal and its intended purpose, the proposal will be measured against the following criteria: Does it succeed in recovering capital gains taxes which have been 'effectively withheld' from policyholders? What are the side-effects of the proposal, if any? DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders TI - An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders UR - http://hdl.handle.net/11427/4640 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4640
dc.identifier.vancouvercitationJohnson N. An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4640en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleAn analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholdersen_ZA
dc.typeThesis
dc.type.qualificationnamePGDipLawen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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