Income tax : interest free loan to taxpayer used to provide life right accommodation to lender - whether value of use based on notional income constituting gross income - CSAR v Brummeria Renaissance (Pty) Ltd, Case 3691/06, judgment of the Supreme Court of Appeal, delivered by Cloete JA on 13 September 2007

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 167

S.A. Cases Cited :

CSARS v Brummeria Renaissance (Pty) Ltd, Case 3691/06, judgment of the Supreme Court of Appeal, delivered by Cloete JA on 13 September 2007

Subject :

Judgments

Taxation - Law

Loans

Income

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