Income tax : capital or revenue : compensation received by hotelier for the cancellation of a contract. WJ Fourie Beleggings CC v Commissioner for the South African Revenue Service. Supreme Court of Appeal, 31 March 2008, case no. 168/08

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 74

S.A. Cases Cited :

WJ Fourie Beleggings CC v Commissioner for the South African Revenue Service. Supreme Court of Appeal, 31 March 2008, case no. 168/08

Subject :

Capital

Compensation (Law)

Contracts

Performance

Discharge of contracts

Income tax

This item appears in the following Collection(s)