n Without Prejudice - Property shares : look out for the pitfalls : property law
|Article Title||Property shares : look out for the pitfalls : property law|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Mar 2008|
|Pages||48 - 49|
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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