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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