The Taxpayer

Archived since January 2012

78 issues

Latest issue

EDITORIAL

Explanatory Memoranda as Aids to Interpretation

ARTICLES & NOTES

‘SARS Interpretation Note 114 – An Unfortunate Document’

CASE LAW – HEADNOTE, EDITORIAL COMMENT & JUDGMENT

CGT: beneficiary trust on-distributing capital gain to resident beneficiaries – held taxable in the hands of the resident beneficiaries, not the beneficiary trust

CGT: capital loss arising from transactions between group holding company and employee share trust

INCOME TAX: ‘contract miner’ held to be mining for mining tax purposes

Subjects: Business, Business And Professional, Economics, Finance, Law, Tax, Taxation

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  • First Issue: January 2012
  • Latest Issue: March - April 2021
  • Issue Count: 78
  • Published: Monthly

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