The law reports : income tax - payment made in restraint of trade is of a capital nature

Authors :

Matlala, D

Journal Title :

De Rebus

Citation :

(2009) Oct DR 37

S.A. Cases Cited :

MacGuire v Commissioner South African Revenue Service 2009 (4) SA 345 (SCA); [2009] 2 All SA 347 (SCA)

Glenboig Union Fireclay Co Ltd v Commissioners of Revenue 1922 SC 112 (HL) (12 TC 427)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 13(1)(f)

Subject :

Income tax

Restraint of trade

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