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Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
The treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solut...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2016
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| _version_ | 1867613359062384640 |
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| access_status_str | Open Access |
| author | Siddle, Robert |
| author_browse | Siddle, Robert |
| author_facet | Siddle, Robert |
| author_sort | Siddle, Robert |
| collection | Thesis |
| description | The treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solution, enveloped the idea of a realisation company through the results of the judicial system. In this paper the general income tax principles that relate to realisation companies will be evaluated. A synopsis will be provided, beginning with the locus classicus set out in the case of Berea West, thereafter the most recent case, Founders Hill, the effect thereof, and the general principles and cases exhibiting these principles, relating to the treatment of realisation companies by South African Court. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/18624 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:53.515Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/18624 Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA Siddle, Robert Tax Law The treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solution, enveloped the idea of a realisation company through the results of the judicial system. In this paper the general income tax principles that relate to realisation companies will be evaluated. A synopsis will be provided, beginning with the locus classicus set out in the case of Berea West, thereafter the most recent case, Founders Hill, the effect thereof, and the general principles and cases exhibiting these principles, relating to the treatment of realisation companies by South African Court. 2016-04-05T11:48:58Z 2016-04-05T11:48:58Z 2014 Master Thesis Masters LLM http://hdl.handle.net/11427/18624 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Tax Law Siddle, Robert Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA |
| thesis_degree_str | Master's |
| title | Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA |
| title_full | Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA |
| title_fullStr | Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA |
| title_full_unstemmed | Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA |
| title_short | Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA |
| title_sort | capital or revenue a critical analysis of the treatment of realisation companies and the judgment of lewis ja |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/18624 |
| work_keys_str_mv | AT siddlerobert capitalorrevenueacriticalanalysisofthetreatmentofrealisationcompaniesandthejudgmentoflewisja |