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An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders
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_ | 1867613227459805184 |
|---|---|
| access_status_str | Open Access |
| author | Johnson, Niel |
| author2 | Titus, Afton |
| author_browse | Johnson, Niel Titus, Afton |
| author_facet | Titus, Afton Johnson, Niel |
| author_sort | Johnson, Niel |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4640 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:47.627Z |
| 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:11427/4640 An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders Johnson, Niel Titus, Afton Gutuza, Tracy Tax Law Includes bibliographical references. This dissertation explores National Treasury's mark-to-market proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under consideration. The mark-to-market proposal is evaluated against its intended purpose. The intended purpose is understood to be the collection by the South African Revenue Service (SARS) of capital gains tax (CGT) which has been 'effectively withheld' from policyholders by the insurer. Having gained an understanding of the mark-to-market proposal and its intended purpose, the proposal will be measured against the following criteria: Does it succeed in recovering capital gains taxes which have been 'effectively withheld' from policyholders? What are the side-effects of the proposal, if any? 2014-07-30T18:14:45Z 2014-07-30T18:14:45Z 2013 Thesis PGDipLaw http://hdl.handle.net/11427/4640 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law Johnson, Niel An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders |
| title | An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders |
| title_full | An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders |
| title_fullStr | An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders |
| title_full_unstemmed | An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders |
| title_short | An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders |
| title_sort | analysis of the proposed annual mark to market taxation of the capital gains of long term insurance policyholders |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/4640 |
| work_keys_str_mv | AT johnsonniel ananalysisoftheproposedannualmarktomarkettaxationofthecapitalgainsoflongterminsurancepolicyholders AT johnsonniel analysisoftheproposedannualmarktomarkettaxationofthecapitalgainsoflongterminsurancepolicyholders |