n Tax Breaks Newsletter - Compensation for losses : which 'hole' is filled? : capital gains tax
|Article Title||Compensation for losses : which 'hole' is filled? : capital gains tax|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Jan 2015|
|Pages||7 - 8|
As the courts have attested to many times over numerous years, there are no hard and fast rules for determining whether a particular gain is of a capital or of a revenue nature. Each case needs to be decided on its own individual facts.
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