n Without Prejudice - A question of interpretation : tax
|Article Title||A question of interpretation : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Jun 2013|
|Pages||46 - 48|
The recent trend by the courts to apply a contextual as opposed to a narrow interpretation in tax-related matters is evident in a recent case. This approach goes hand-in-hand with the purposive approach that has been finding favour in recent court decisions.
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