The Taxpayer
Archiviato dal
January 2012
103 numeros
Archivio Moderno
Mensile
Ultimo numero
CONTENTS
EDITORIAL
STARE DECISIS ET NON QUIETA MOVERE ………………………… 201
‘BE VIGILANT’ – ADVICE FROM THE SCA …………………………… 202
ARTICLES AND NOTES
VAT: THE EXEMPT SUPPLY OF LETTING A DWELLING VERSUS
THE TAXABLE SUPPLY OF COMMERCIAL ACCOMMODATION … 202
CASE LAW
WHEN IS CONDONATION FOR LATE DELIVERY OF A RULE 31 STATEMENT REQUIRED AND WHEN IS A DEFAULT JUDGMENT
APPLICATION AN IRREGULAR STEP? ………………………………. 206
ZERO-RATED EXPORT SALES OF GOLD BARS – SECTION 105 DIRECTION REQUIRED TO PROCEED IN THE HIGH COURT –
JUDGMENT OF THE CONSTITUTIONAL COURT ………………….... 215
REVIEW APPLICATION IN THE TAX COURT HELD TO BE AN IRREGULAR STEP, SUBSEQUENT LITIGATION IN THE HIGH COURT REFUSING A SECTION 105 DIRECTION, REFUSAL OF CONDONATION OF LATE APPLICATION FOR LEAVE TO APPEAL TO THE CONSTITUTIONAL COURT ……………………….. 228
EDITORIAL
STARE DECISIS ET NON QUIETA MOVERE ………………………… 201
‘BE VIGILANT’ – ADVICE FROM THE SCA …………………………… 202
ARTICLES AND NOTES
VAT: THE EXEMPT SUPPLY OF LETTING A DWELLING VERSUS
THE TAXABLE SUPPLY OF COMMERCIAL ACCOMMODATION … 202
CASE LAW
WHEN IS CONDONATION FOR LATE DELIVERY OF A RULE 31 STATEMENT REQUIRED AND WHEN IS A DEFAULT JUDGMENT
APPLICATION AN IRREGULAR STEP? ………………………………. 206
ZERO-RATED EXPORT SALES OF GOLD BARS – SECTION 105 DIRECTION REQUIRED TO PROCEED IN THE HIGH COURT –
JUDGMENT OF THE CONSTITUTIONAL COURT ………………….... 215
REVIEW APPLICATION IN THE TAX COURT HELD TO BE AN IRREGULAR STEP, SUBSEQUENT LITIGATION IN THE HIGH COURT REFUSING A SECTION 105 DIRECTION, REFUSAL OF CONDONATION OF LATE APPLICATION FOR LEAVE TO APPEAL TO THE CONSTITUTIONAL COURT ……………………….. 228
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- Primo numero January 2012
- Ultimo Numero: November - December 2025
- Totale numeri: 103
- Pubblicato: Mensile
