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Personal injury awards: the impact of income tax on damages for loss of earning capacity
It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either "c...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613855110135808 |
|---|---|
| access_status_str | Open Access |
| author | Van Niekerk, Marc George |
| author2 | Emslie, T S |
| author_browse | Emslie, T S Van Niekerk, Marc George |
| author_facet | Emslie, T S Van Niekerk, Marc George |
| author_sort | Van Niekerk, Marc George |
| collection | Thesis |
| description | It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either "concept", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38700 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:42:46.583Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/38700 Personal injury awards: the impact of income tax on damages for loss of earning capacity Van Niekerk, Marc George Emslie, T S Commercial Law It is a vexed question internationally whether, in personal injury actions, damages are awarded for lost earnings or lost earning capacity. As will be more fully discussed in due course, both the case law and the general practice of the courts are inconsistent, with wholesale acceptance of either "concept", and both judges and academic writers are guilty of indiscriminate use of both terms whilst espousing support for one or other concept. It will be submitted that the South African authorities favour the concept of loss of earning capacity, in line with the international trend. Whether or not this distinction should or does have practical implications will be considered and debated. Given, however, the inconsistency mentioned above, the writer will be unable to make reference to only one or other of the generally accepted terms and the reader is accordingly requested to bear this in mind. 2023-09-15T13:07:24Z 2023-09-15T13:07:24Z 1996 2023-09-15T13:06:52Z Master Thesis Masters MCom http://hdl.handle.net/11427/38700 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Commercial Law Van Niekerk, Marc George Personal injury awards: the impact of income tax on damages for loss of earning capacity |
| thesis_degree_str | Master's |
| title | Personal injury awards: the impact of income tax on damages for loss of earning capacity |
| title_full | Personal injury awards: the impact of income tax on damages for loss of earning capacity |
| title_fullStr | Personal injury awards: the impact of income tax on damages for loss of earning capacity |
| title_full_unstemmed | Personal injury awards: the impact of income tax on damages for loss of earning capacity |
| title_short | Personal injury awards: the impact of income tax on damages for loss of earning capacity |
| title_sort | personal injury awards the impact of income tax on damages for loss of earning capacity |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/38700 |
| work_keys_str_mv | AT vanniekerkmarcgeorge personalinjuryawardstheimpactofincometaxondamagesforlossofearningcapacity |