Income tax : income - share options to which section 8A applied ceded to trust for consideration - option exercised by trust at a profit - whether profit taxable in hands of cedent

Journal Title :
The Taxpayer
Citation :
(2005) 54 Taxpayer 111
S.A. Legislation :
Income Tax Act 58 of 1962 s. 8A
Subject :
Trusts and trustees
:
Cession
:
Company law - Shares - Transfer

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