1887

n Without Prejudice - Property shares : look out for the pitfalls : property law

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Abstract

Currently no clear guidelines exist whether the disposal of assets would give rise to a receipt of a capital or revenue nature. The continued reliance on case law often leads to differences of interpretation with the result that some taxpayers apply one standard while others apply another.

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/content/jb_prej/8/2/EJC50304
2008-03-01
2016-12-05
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