n Tax Breaks Newsletter - The ongoing war between gatherers and tax planners : tax planning

Volume 2006, Issue 244
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Extracted from text ... Moneyweb's TAX BREAKS May 2006 3 TAX PLANNING The ongoing war between gatherers and tax planners By IAN WILSON THE TENSION that always exists between tax gatherers and tax planners ensures there are healthy checks and balances within South Africa's tax regime. The result of the ongoing 'war' between the two combatants has been a vigorous development of legal principle, in the course of which many aspects of the relevant legal provisions have been tested in the courts. Without the intervention of planners, the real effect and extent of the law is not easily established. Tax planners, in effect, operate ..

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