The Taxpayer
Archived since
January 2012
99 issues
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CONTENTS
EDITORIAL
THE IMPACT OF TAXATION ON INDIVIDUAL TAXPAYERS ……… 41
PACTA SUNT SERVANDA ……………………………………………… 43
ARTICLES AND NOTES
TREATMENT OF LAY-BY SALES – A SENSIBLE NULLITY? …….. 44
THE SCA ON SECTION 183 OF THE TAA …………………………….. 49
INTRA-GROUP RELIEF PROVISIONS ………………………………… 51
JUST BAD POLICY – SECTION 7C & CROSS-BORDER LOANS …… 55
APPLICATIONS IN TAX MATTERS …………………………………… 57
VAT SELF-ASSESSMENT & THE APPORTIONMENT RATIO ……… 58
CASE LAW
THE VOLUNTARY DISCLOSURE PROGRAMME – IS A REQUEST
FOR THE REMISSION OF INTEREST COMPETENT? ………..………65
Subjects: Business, Business And Professional, Economics, Finance, Law, Tax, Taxation
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- First Issue: January 2012
- Latest Issue: March - April 2025
- Issue Count: 99
- Published: Monthly
