n Without Prejudice - Win some, lose some : tax
|Article Title||Win some, lose some : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 Webber Wentzel and 2 Webber Wentzel|
|Publication Date||Oct 2011|
|Pages||55 - 56|
In this article, the authors examine recent, as yet unreported, South African High Court decisions regarding whether monies received by a taxpayer for the early termination of an exclusive right to distribute whisky in South Africa were, for income tax purposes, capital or revenue and, separately for VAT purposes, consideration for the supply of taxable services.
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