SARS v Brummeria : an economic disaster

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 161

S.A. Cases Cited :

SARV v Brummeria

Lategan v Commissoner for Inland Revenue 1926 CPD 203, 2 SATC 16

CIR v People's Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA 353 (A)

CIR v Delfos 1933 AD 242

Subject :

Judgments

Taxation

Income tax - Deductions - Interest

Sectional title schemes

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