n Tydskrif vir die Suid-Afrikaanse Reg - Capital Gains Tax : A Practitioner's Manual, R.C. Williams : book review

Volume 2006, Issue 2
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



In the preface to the second edition of this book the author pronounces the purpose of this work as being to provide for the needs of attorneys, accountants, tax consultants, investment advisors and other professionals (v). In evaluating the end result it is evident that the author definitely succeeds in meeting his stated objective. A major contributing factor in this regard is the practical style of the book. While the practitioner is provided with an in-depth and detailed explanation of the conceptual basis and practical aspects of capital gains tax, students interested and specialising in tax law will also derive great value from this work.

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