Simulation discussed : tax avoidance in the common law

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dc.contributor.advisorRoeleveld, Jenniferen_ZA
dc.contributor.authorMarais, Albertus Johannesen_ZA
dc.date.accessioned2015-01-01T13:05:00Z
dc.date.available2015-01-01T13:05:00Z
dc.date.issued2012en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractThe simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz. both the specific and general anti-avoidance provisions contained in the various tax statutes. Building on the principles established in Zandberg v Van Zyl, Dadoo Ltd and others v Krugersdorp Municipal Council and Commissioner of Customs and Excise v Randles Brothers & Hudson Ltd, the test which emerged and has been applied since, is broadly recognised as being that as formulated by Watermeyer JA in Randles, being that where the parties to a contract truly intended to act in accordance with the tenor of the agreement, irrespective of what their purpose for entering into that transaction was, that contract cannot be a simulated one. However, the Supreme Court of Appeal judgment in CSARS v NWK Ltd has necessitated that the principles applied previously be revisited academically to determine whether the doctrine for determining whether a simulation is present has changed - and if so, to what extent. Some argue that the comments in NWK, which is perceived to have changed the simulation test, were merely part of the obiter of the judgment, though they hasten to add that this does not mean that such comments are void of import where lower courts may consider the doctrine in future. Opposed hereto are those who are of the view that the judgment has indeed changed the simulation doctrine's landscape.en_ZA
dc.identifier.apacitationMarais, A. J. (2012). <i>Simulation discussed : tax avoidance in the common law</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/10897en_ZA
dc.identifier.chicagocitationMarais, Albertus Johannes. <i>"Simulation discussed : tax avoidance in the common law."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012. http://hdl.handle.net/11427/10897en_ZA
dc.identifier.citationMarais, A. 2012. Simulation discussed : tax avoidance in the common law. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Marais, Albertus Johannes AB - The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz. both the specific and general anti-avoidance provisions contained in the various tax statutes. Building on the principles established in Zandberg v Van Zyl, Dadoo Ltd and others v Krugersdorp Municipal Council and Commissioner of Customs and Excise v Randles Brothers & Hudson Ltd, the test which emerged and has been applied since, is broadly recognised as being that as formulated by Watermeyer JA in Randles, being that where the parties to a contract truly intended to act in accordance with the tenor of the agreement, irrespective of what their purpose for entering into that transaction was, that contract cannot be a simulated one. However, the Supreme Court of Appeal judgment in CSARS v NWK Ltd has necessitated that the principles applied previously be revisited academically to determine whether the doctrine for determining whether a simulation is present has changed - and if so, to what extent. Some argue that the comments in NWK, which is perceived to have changed the simulation test, were merely part of the obiter of the judgment, though they hasten to add that this does not mean that such comments are void of import where lower courts may consider the doctrine in future. Opposed hereto are those who are of the view that the judgment has indeed changed the simulation doctrine's landscape. DA - 2012 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2012 T1 - Simulation discussed : tax avoidance in the common law TI - Simulation discussed : tax avoidance in the common law UR - http://hdl.handle.net/11427/10897 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/10897
dc.identifier.vancouvercitationMarais AJ. Simulation discussed : tax avoidance in the common law. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/10897en_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.titleSimulation discussed : tax avoidance in the common lawen_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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