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Taxation > Case Law Groupings > Flashcards

Case Law Groupings Flashcards

1
Q

Amount

A

Brunmeria
Butcher bros
Lategan

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2
Q

Accrued to

A

People stores
Witwatersrand Association of racing clubs
Mooi
Lategan

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3
Q

Received by

A

Geldenhuys
MP finance group
Pyott Ltd
ITC 24510

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4
Q

Capital in nature (intention)

A

Richmond Estates
Levy
Elandsheuwel

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5
Q

Capital in nature (profit making scheme)

A

Pick ‘n Pay employee shareholder trust

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6
Q

Capital in nature (mixed or dual purpose)

A

Stott
Nel

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7
Q

Capital in nature (change in intention)

A

Nussbaum
Natal Estates
John Bell
Berea West estate
Founders Hill

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8
Q

Capital in nature (nature of asset)

A

Visser
George Forrest timber
Nel

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9
Q

Damages and compensation

A

Fourie Beleggings
Stellenbosch Farmers Winery Limited

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10
Q

Illegal receipts

A

Delagoa Bay Cigarette Co
MP finance Group

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Taxation (4 decks)

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