Goodwill loan accounts : interest deductible

Authors :

Jooste, R

Journal Title :

Tax Planning, Corporate and Personal

Citation :

(2008) 22 Tax Planning, Corporate and Personal 71

S.A. Cases Cited :

ITC 1827 (2008) 70 SATC 81

Subject :

Interest and usury

Partnership

Income tax - Deductions - Interest

Good-will (in business, etc) - Taxation

Loans

Company law - Shareholders

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