n Without Prejudice - Is this the end of the road for benefits with no value? : tax




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 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.


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