When is an annuity not an annuity? Cape Tax Court (ITC 1797 (2005) 67 SATC 377)

Authors :

Williams, R C

Journal Title :

Obiter

Citation :

(2007) 28 Obiter 352

S.A. Cases Cited :

ITC 1797 (2005) 67 SATC 377

Subject :

Taxation

Capital

Pensions

Payment

Pension trusts

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