n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Capital Gains Tax : A Practitioner's Manual, R.C. Williams : book review




It has been six years now since the Legislature introduced capital gains tax in South Africa. The main reason was to bring South Africa's tax system into line with the international standards similar to those found in the United States of America, the United Kingdom, Canada and Australia. The other reason was to regulate taxpayers, both corporate and personal, who convert income that would ordinarily be taxable into tax-free capital gains. The author, RC Williams, a well respected academic and a tax practitioner, has produced a manual that will serve as an important guide to this involved area of the law.


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