Income tax : accrual of income - option to employee to acquire shares ceded by him to a trust - whether for "arm's lenght value" : section 8A(6)(b)(i) of Income Tax Act 58 of 1962 : Case 10918, judgment of the Cape Income Tax Special Court, delivered by Davis J, President, on 13 August 2002

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 213

S.A. Legislation :

Income Tax Act 58 of 1962 s. 8A(6)(b)(i)

Subject :

Income tax

Trusts and trustees - Taxation

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