Income tax : lessee of Clifton bungalow given option to buy the plot - option exercised and bungalow sold - proceeds claimed as capital accrual - Wyner v CSARS 2002 (2) SA 744 (C)

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 193

S.A. Cases Cited :

Wyner v CSARS 2002 (2) SA 744 (C)

Subject :

Judgments

Income tax - Deductions for expenses

Estate planning

Taxation

Capital gains tax

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