The substance-over-form doctrine applied to tax-avoidance schemes

Authors :

Olivier, L

Journal Title :

South African Law Journal

Citation :

(1998) 115 SALJ 646

S.A. Cases Cited :

Erf 3183/I Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue 1996 (3) SA 942 (A); 58 SATC 229

Subject :

Commercial leases

Common law

Income tax

Leaseholds

Tax planning

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