Up-side down triology of tax-related rulings

Authors :

Kotze, J

Journal Title :

Without Prejudice

Citation :

(2007) 7 (7) Without Prejudice 12

S.A. Cases Cited :

CIR v Crown Mines Ltd (32 SATC 190)

Stander v Commissioner for Inland Revenue 1997 (59) SATC 212 (C)

Kotze (64 SATC 447)

Stevens (69 SATC 1)

Tophams Ltd v Sefton (Earl) [1967] 1 AC 50

Tophams Ltd v Sefton (Earl) [1966] 1 All ER 1039 (HL) at 1044

Subject :

Taxation

Causa causans

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