Personal injury awards: the impact of income tax on damages for loss of earning capacity
| dc.contributor.advisor | Emslie, T S | |
| dc.contributor.author | Van Niekerk, Marc George | |
| dc.date.accessioned | 2023-09-15T13:07:24Z | |
| dc.date.available | 2023-09-15T13:07:24Z | |
| dc.date.issued | 1996 | |
| dc.date.updated | 2023-09-15T13:06:52Z | |
| dc.description.abstract | It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either "concept", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind. | |
| dc.identifier.apacitation | Van Niekerk, M. G. (1996). <i>Personal injury awards: the impact of income tax on damages for loss of earning capacity</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/38700 | en_ZA |
| dc.identifier.chicagocitation | Van Niekerk, Marc George. <i>"Personal injury awards: the impact of income tax on damages for loss of earning capacity."</i> ., ,Faculty of Law ,Department of Commercial Law, 1996. http://hdl.handle.net/11427/38700 | en_ZA |
| dc.identifier.citation | Van Niekerk, M.G. 1996. Personal injury awards: the impact of income tax on damages for loss of earning capacity. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/38700 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Van Niekerk, Marc George AB - It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either "concept", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind. DA - 1996 DB - OpenUCT DP - University of Cape Town KW - Commercial Law LK - https://open.uct.ac.za PY - 1996 T1 - Personal injury awards: the impact of income tax on damages for loss of earning capacity TI - Personal injury awards: the impact of income tax on damages for loss of earning capacity UR - http://hdl.handle.net/11427/38700 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/38700 | |
| dc.identifier.vancouvercitation | Van Niekerk MG. Personal injury awards: the impact of income tax on damages for loss of earning capacity. []. ,Faculty of Law ,Department of Commercial Law, 1996 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/38700 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Commercial Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | Commercial Law | |
| dc.title | Personal injury awards: the impact of income tax on damages for loss of earning capacity | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | MCom |