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n Without Prejudice - Win some, lose some : tax

Volume 11, Issue 9
  • ISSN : 1681-178X
USD

 

Abstract

In this article, the authors examine recent, as yet unreported, South African High Court decisions regarding whether monies received by a taxpayer for the early termination of an exclusive right to distribute whisky in South Africa were, for income tax purposes, capital or revenue and, separately for VAT purposes, consideration for the supply of taxable services.

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/content/jb_prej/11/9/EJC49865
2011-10-01
2016-12-09

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