n Without Prejudice - Is this the end of the road for benefits with no value? : tax
|Article Title||Is this the end of the road for benefits with no value? : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Jul 2008|
|Pages||22 - 23|
The judgement recently delivered by Erasmus J, President in the Cape Tax Court (Case 12244) comes hot on the heels of the highly publicised case of CSARS v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA) (Brummeria). The judgement by Erasmus J relies strongly on the conclusion reached in Brummeria that a right given will always have a money value and the fact that the right cannot be alienated will not reduce the value.
Article metrics loading...