Sale of a business having contingent liabilities : revisited

Authors :

Ger, B

Chong, J

Journal Title :

De Rebus

Citation :

(2011) Jan / Feb DR 50

S.A. Cases Cited :

Ackermans v CSARS (SCA) (unreported case no 441/09, 1-10-2010)

Commissioner of Inland Revenue v New Zealand Forest Research Institute Ltd [2000] STC 522 (PC)

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Contingent liabilities

Sale of a business

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