1887

oa Codicillus - Mercantile law : from the law reports

 

Abstract

Extracted from text ... 79 From the law reports Uit die vonnisverslae Mercantile Law | Handelsreg Profit made on the resale of the property ? whether such is a receipt of a revenue or capital nature ? Commissioner, South African Revenue Service v Weiner 2004 (4) SA 311 (SCA) In cases where a taxpayer sells property, the question as to whether the profits derived from the sale are taxable in his or her hands by reason of the proceeds constituting gross income or are not subject to tax because the proceeds constitute receipts or accruals of a capital nature, turns on the further ..

Loading

Article metrics loading...

/content/codi/46/1/EJC27451
2005-01-01
2016-12-06
This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error