The approach in WT Ramsay Ltd v IRC : elucidation long overdue

Authors :

Burt, K

Journal Title :

South African Law Journal

Citation :

(2004) 121 SALJ 745

S.A. Cases Cited :

WT Ramsay Ltd v IRC [1982] AC 300

Subject :

Tax planning

WT Ramsay Ltd v JRC [1982] AC 300

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