oa Codicillus - Mercantile law : from the law reports

Volume 46, Issue 1
  • ISSN : 0010-020X



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 ..

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