Purpose and effect: 'the role of a taxpayer's intention in tax legislation

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dc.contributor.authorKabot, Guy Terenceen_ZA
dc.date.accessioned2014-11-05T03:53:59Z
dc.date.available2014-11-05T03:53:59Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical referencesen_ZA
dc.description.abstractThis paper examines the role of a taxpayer’s intention in the way certain transactions will be taxed. The paper will examine the weight accorded to a taxpayer’s stated intention in different situations (i.e. in what situations/ transactions will a taxpayer’s intention have comparatively little weight when compared to the objective facts of the case?) The paper first ascertains the meaning of intention/purpose/motive in terms of the Income Tax Act, 58 of 1962 as amended, (hereafter referred to as “the Act”). The question is whether these words are synonymous or have separate and discrete meanings. The paper then looks at the typical areas of difficulty associated with a taxpayer’s intention. Share disposals are one example discussed, as it is often difficult to determine whether these disposals are of a capital or revenue nature. The weight accorded to a taxpayer’s intention in schemes involving tax avoidance is also discussed. Case law surrounding section 20A and section 80A-S80L of the Act are reviewed to ascertain how a taxpayer’s intention is dealt with in these sectionsen_ZA
dc.identifier.apacitationKabot, G. T. (2014). <i>Purpose and effect: 'the role of a taxpayer's intention in tax legislation</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/9166en_ZA
dc.identifier.chicagocitationKabot, Guy Terence. <i>"Purpose and effect: 'the role of a taxpayer's intention in tax legislation."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/9166en_ZA
dc.identifier.citationKabot, G. 2014. Purpose and effect: 'the role of a taxpayer's intention in tax legislation. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Kabot, Guy Terence AB - This paper examines the role of a taxpayer’s intention in the way certain transactions will be taxed. The paper will examine the weight accorded to a taxpayer’s stated intention in different situations (i.e. in what situations/ transactions will a taxpayer’s intention have comparatively little weight when compared to the objective facts of the case?) The paper first ascertains the meaning of intention/purpose/motive in terms of the Income Tax Act, 58 of 1962 as amended, (hereafter referred to as “the Act”). The question is whether these words are synonymous or have separate and discrete meanings. The paper then looks at the typical areas of difficulty associated with a taxpayer’s intention. Share disposals are one example discussed, as it is often difficult to determine whether these disposals are of a capital or revenue nature. The weight accorded to a taxpayer’s intention in schemes involving tax avoidance is also discussed. Case law surrounding section 20A and section 80A-S80L of the Act are reviewed to ascertain how a taxpayer’s intention is dealt with in these sections DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - Purpose and effect: 'the role of a taxpayer's intention in tax legislation TI - Purpose and effect: 'the role of a taxpayer's intention in tax legislation UR - http://hdl.handle.net/11427/9166 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/9166
dc.identifier.vancouvercitationKabot GT. Purpose and effect: 'the role of a taxpayer's intention in tax legislation. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9166en_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.titlePurpose and effect: 'the role of a taxpayer's intention in tax legislationen_ZA
dc.typeThesis
dc.type.qualificationlevelPostgraduate Diploma
dc.type.qualificationnamePGDipen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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