The tax deductibility of contingent liabilities transferred in the sale of a going concern

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dc.contributor.advisorCramer, Peteren_ZA
dc.contributor.authorJacobs, Angelaen_ZA
dc.date.accessioned2014-07-30T18:14:43Z
dc.date.available2014-07-30T18:14:43Z
dc.date.issued2012en_ZA
dc.descriptionIncludes bibliographical references.
dc.description.abstractThe debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS.en_ZA
dc.identifier.apacitationJacobs, A. (2012). <i>The tax deductibility of contingent liabilities transferred in the sale of a going concern</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4638en_ZA
dc.identifier.chicagocitationJacobs, Angela. <i>"The tax deductibility of contingent liabilities transferred in the sale of a going concern."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012. http://hdl.handle.net/11427/4638en_ZA
dc.identifier.citationJacobs, A. 2012. The tax deductibility of contingent liabilities transferred in the sale of a going concern. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Jacobs, Angela AB - The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS. DA - 2012 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2012 T1 - The tax deductibility of contingent liabilities transferred in the sale of a going concern TI - The tax deductibility of contingent liabilities transferred in the sale of a going concern UR - http://hdl.handle.net/11427/4638 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4638
dc.identifier.vancouvercitationJacobs A. The tax deductibility of contingent liabilities transferred in the sale of a going concern. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4638en_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.otherTaxationen_ZA
dc.titleThe tax deductibility of contingent liabilities transferred in the sale of a going concernen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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