Can trading stock be of a capital nature?

Authors :

Mazansky, E

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 184

S.A. Cases Cited :

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

Subject :

Capital

Trading stock (Words and phrases)

Capital asset - Words and phrases

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