Residence and ordinarily resident : the so-called mile-high case

Authors :

Morphet, A

Journal Title :

Tax Planning, Corporate and Personal

Citation :

(2008) 22 Tax Planning, Corporate and Personal 123

S.A. Cases Cited :

Shepherd v Revenue and Customs Commissioners [2006] STC 1821

Cohen v Cir 1946 AD 174

CIR v Kuttel 1992 (3) SA 242 (A)

Subject :

Domicile in taxation

Ordinarily resident (words and phrases)

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