The Taxpayer
Archived since
January 2012
101 issues
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Monthly
Latest issue
EDITORIAL
THE CONSTITUTIONAL COURT ON SECTION 105 OF THE TAA ..... 121
AMENDMENT TO DEEDS REGISTRIES ACT REGULATIONS: UNWARRANTED REFERENCES TO RACE AND GENDER ………….. 121
ARTICLES AND NOTES
THE BEWILDERMENT OF HINDSIGHT – THE REVENUE NATURE OF EXPENDITURE INCURRED TO PROTECT A CAPITAL ASSET INCLUDING A BUSINESS AS A WHOLE ............................................... 123
CASE LAW
GENERAL PRINCIPLES APPLICABLE TO THE GRANTING OF SECTION 105 DIRECTIONS TO APPROACH THE HIGH COURT IN TAX DISPUTES ………………………………………………………. 126
ARE CRYPTO ASSETS ‘CAPITAL’ FOR SOUTH AFRICAN EXCHANGE CONTROL PURPOSES? ………………………………….. 160
THE CONSTITUTIONAL COURT ON SECTION 105 OF THE TAA ..... 121
AMENDMENT TO DEEDS REGISTRIES ACT REGULATIONS: UNWARRANTED REFERENCES TO RACE AND GENDER ………….. 121
ARTICLES AND NOTES
THE BEWILDERMENT OF HINDSIGHT – THE REVENUE NATURE OF EXPENDITURE INCURRED TO PROTECT A CAPITAL ASSET INCLUDING A BUSINESS AS A WHOLE ............................................... 123
CASE LAW
GENERAL PRINCIPLES APPLICABLE TO THE GRANTING OF SECTION 105 DIRECTIONS TO APPROACH THE HIGH COURT IN TAX DISPUTES ………………………………………………………. 126
ARE CRYPTO ASSETS ‘CAPITAL’ FOR SOUTH AFRICAN EXCHANGE CONTROL PURPOSES? ………………………………….. 160
Subjects: Business, Business And Professional, Economics, Finance, Law, Tax, Taxation
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- First Issue: January 2012
- Latest Issue: July - August 2025
- Issue Count: 101
- Published: Monthly
