Income : amounts paid in respect of fraudulent pyramid scheme - whether received as gross income - MP Finance Group CC v CSARS [2007] SCA 71 (RSA), judgment of the Supreme Court of Appeal, delivered by Howie P, on 31 May 2007

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 198

S.A. Cases Cited :

MP Finance Group CC v CSARS [2007] SCA 71 (RSA)

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Taxation

Pyramid schemes

Gross income

Fraud

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