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
Business, Economics, Finance, Law, Tax, Taxation
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