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The tax deductibility of contingent liabilities transferred in the sale of a going concern
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613335138074624 |
|---|---|
| access_status_str | Open Access |
| author | Jacobs, Angela |
| author2 | Cramer, Peter |
| author_browse | Cramer, Peter Jacobs, Angela |
| author_facet | Cramer, Peter Jacobs, Angela |
| author_sort | Jacobs, Angela |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4638 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:28.941Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/4638 The tax deductibility of contingent liabilities transferred in the sale of a going concern Jacobs, Angela Cramer, Peter Taxation Includes bibliographical references. The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS. 2014-07-30T18:14:43Z 2014-07-30T18:14:43Z 2012 Master Thesis Masters MCom http://hdl.handle.net/11427/4638 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Jacobs, Angela The tax deductibility of contingent liabilities transferred in the sale of a going concern |
| thesis_degree_str | Master's |
| title | The tax deductibility of contingent liabilities transferred in the sale of a going concern |
| title_full | The tax deductibility of contingent liabilities transferred in the sale of a going concern |
| title_fullStr | The tax deductibility of contingent liabilities transferred in the sale of a going concern |
| title_full_unstemmed | The tax deductibility of contingent liabilities transferred in the sale of a going concern |
| title_short | The tax deductibility of contingent liabilities transferred in the sale of a going concern |
| title_sort | tax deductibility of contingent liabilities transferred in the sale of a going concern |
| topic | Taxation |
| url | http://hdl.handle.net/11427/4638 |
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