Substance and form : a distinction with a difference

Authors :

Emslie, T

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 151

S.A. Cases Cited :

Zandberg v Van Zyl 1910 AD 320

Case No 11488 2009 Taxpayer 114

Maguire v CSARS 2009 Taxpayer 52

Subject :

Fraud

Substance (Words and phrases)

Form (Words and phrases)

Sham (Words and phrases)

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