- Flynote
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Capital Gains Tax (CGT) – taxpayer implementing a share incentive
scheme for its key management personnel - scheme conducted through a trust -
whether taxpayer suffering capital losses for CGT purposes by virtue of its dealings
with, and in relation to, the trust
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Cited documents 2
Judgment 1
1. | Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service (301 of 2017) [2018] ZASCA 36 (27 March 2018) | 5 citations |
Legislation 1
1. | Income Tax Act, 1962 | 1599 citations |