The approach of the judiciary to tax motivated transactions in South Africa and the United Kingdom
| dc.contributor.author | Louw, Michelle | |
| dc.date.accessioned | 2008-05-05T08:42:01Z | |
| dc.date.available | 2008-05-05T08:42:01Z | |
| dc.date.issued | 2008-05-05T08:42:01Z | |
| dc.description.abstract | Abstract In his Budget Speech on 28 February 2005, Trevor Manuel expressed his concern regarding the application of section 103 of the Income Tax Act no 58 of 1962 by the Courts and suggested that a revamped section 103 may be necessary. The formulation of an adequate anti-avoidance section has also presented a challenge to Revenue authorities elsewhere in the world. This report takes an indepth look at case law in the British courts to determine how the United Kingdom has dealt with the issue of anti avoidance. Secondly, the report deals with the approach of the South African courts and discusses the requirements of section 103(1) of the Act by looking at case law pertinent to each requirement. Thirdly the report investigates South African case law where the doctrine of substance over form has been dealt with. Finally, the report briefly compares the approaches adopted by the British judiciary and the South African judiciary. | en |
| dc.format.extent | 222300 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | http://hdl.handle.net/10539/4782 | |
| dc.language.iso | en | en |
| dc.subject | tax avoidance South Africa | en |
| dc.subject | tax avoidance United Kingdom | en |
| dc.title | The approach of the judiciary to tax motivated transactions in South Africa and the United Kingdom | en |
| dc.type | Thesis | en |