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Taking the wrong road in the capital/revenue enquiry: the controversial case of the share incentive trust
It is sometimes said that taxation is the price we pay for civilisation. 1 What is perhaps not said as often is that not every citizen or organisation pays taxes, nor are many of them, and justifiably at that, obliged to do so. The share incentive trust, according to the highest court of the land, i...
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| Language: | English English |
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Centre for Law and Society
2026
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