The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock

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dc.contributor.advisorEmslie, Trevoren_ZA
dc.contributor.authorWakefield, Yvonneen_ZA
dc.date.accessioned2014-07-30T18:10:38Z
dc.date.available2014-07-30T18:10:38Z
dc.date.issued2009en_ZA
dc.description.abstractIn calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are either part of the ground or accede to it, but which are treated by the taxpayer as trading stock. The debate extends to the classification of items of expenditure laid out in the production of income and for the purposes of trade, but which relate to land or things adhered to land. Items forming the subject matter of the discussion include sand, stone, coal, trees and other plants to be used not for the sale or use of their fruit, but for sale or use themselvesen_ZA
dc.identifier.apacitationWakefield, Y. (2009). <i>The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4574en_ZA
dc.identifier.chicagocitationWakefield, Yvonne. <i>"The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2009. http://hdl.handle.net/11427/4574en_ZA
dc.identifier.citationWakefield, Y. 2009. The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Wakefield, Yvonne AB - In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are either part of the ground or accede to it, but which are treated by the taxpayer as trading stock. The debate extends to the classification of items of expenditure laid out in the production of income and for the purposes of trade, but which relate to land or things adhered to land. Items forming the subject matter of the discussion include sand, stone, coal, trees and other plants to be used not for the sale or use of their fruit, but for sale or use themselves DA - 2009 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2009 T1 - The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock TI - The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock UR - http://hdl.handle.net/11427/4574 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4574
dc.identifier.vancouvercitationWakefield Y. The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2009 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4574en_ZA
dc.language.isoeng
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherCommercial Lawen_ZA
dc.titleThe Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stocken_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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