The different permutations of CSARS v Brummeria : was it something other than an 'interest-free' loan?

Authors :

Titus, A

Journal Title :

South African Law Journal

Citation :

(2012) 129 SALJ 236

S.A. Cases Cited :

Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA)

Ladysmith (Pty) Ltd v CIR 1996 (3) SA 942 (A)

CIR v Conhage (Pty) Ltd (4) SCA 1149 (SCA)

SIR v Hartzenberg 1966 (1) SCA 405 (A)

Subject :

Interest-free loan

Tax

Taxpayer

Debtor

Creditor

This item appears in the following Collection(s)