Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA

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dc.contributor.authorSiddle, Roberten_ZA
dc.date.accessioned2016-04-05T11:48:58Z
dc.date.available2016-04-05T11:48:58Z
dc.date.issued2014en_ZA
dc.description.abstractThe treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solution, enveloped the idea of a realisation company through the results of the judicial system. In this paper the general income tax principles that relate to realisation companies will be evaluated. A synopsis will be provided, beginning with the locus classicus set out in the case of Berea West, thereafter the most recent case, Founders Hill, the effect thereof, and the general principles and cases exhibiting these principles, relating to the treatment of realisation companies by South African Court.en_ZA
dc.identifier.apacitationSiddle, R. (2014). <i>Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/18624en_ZA
dc.identifier.chicagocitationSiddle, Robert. <i>"Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2014. http://hdl.handle.net/11427/18624en_ZA
dc.identifier.citationSiddle, R. 2014. Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Siddle, Robert AB - The treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solution, enveloped the idea of a realisation company through the results of the judicial system. In this paper the general income tax principles that relate to realisation companies will be evaluated. A synopsis will be provided, beginning with the locus classicus set out in the case of Berea West, thereafter the most recent case, Founders Hill, the effect thereof, and the general principles and cases exhibiting these principles, relating to the treatment of realisation companies by South African Court. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA TI - Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA UR - http://hdl.handle.net/11427/18624 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/18624
dc.identifier.vancouvercitationSiddle R. Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/18624en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleCapital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JAen_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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