The role of common sense

Authors :

Emslie, T

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 61

S.A. Cases Cited :

ITC 1450 (1989) 51 SATC 70

Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust 1992 (4) SA 39 (A)

Subject :

Capital

Common sense (Words and phrases)

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