New case illustrates complexity in claiming legal costs as a tax deduction

Authors :

Ger, B

Journal Title :

De Rebus

Citation :

(2010) Apr DR

S.A. Cases Cited :

ITC 1837 (2009) 71 SATC 177

Commissioner of Taxes v Rendle 1965 (1) SA 59 (SRAD)

Joffe & Co Ltd v Commissioner for Inland Revunue 1946 AD 157

ITC 1257 (1976) 39 SATC 55

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(c)

Subject :

Tax deductions

Cost (Law)

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