n Tax Breaks Newsletter - A capital vs. revenue argument around the sale of sand : from the courts
|Article Title||A capital vs. revenue argument around the sale of sand : from the courts|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Jun 2008|
|Pages||6 - 8|
The Taxpayer, the Ernst Bester Trust, is the owner of a portion of agricultural land that had been bequeathed to the trust by one Mr Van Zyl Bester. The trust leased the farm to Ernst Bester, who carried out farming activities thereon.
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