Brummeria renaissance : the interest free cat among the borrower pigeons

Authors :

Cilliers, C

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 184

S.A. Cases Cited :

SARS v Brummeria Renaissance (Pty) Ltd [2007] SCA 99 (RSA)

Stander v CIR 1997 (3) SA 617 (C)

Commissioner for Inland Revenue v Delfos 1933 AD 242

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Taxation

Taxpayers

Interest free loans

Sectional titles

Loans

Taxation, Double

Interest and usury

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