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"Dividend-stripping" : a requiem?

Authors :
Williams, R C
Journal Title :
South African Law Journal
Citation :
(1984) 101 SALJ 103
S.A. Cases Cited :
Griffiths v J P Harrison (Watford) Ltd [1963] AC 1 (HL)
:
Umtali Finance (Pty) Ltd v Commissioner of Taxes 1962 (3) SA 281 (FC)
:
Borstlap v Sekretaris van Binnelandse Inkomste 1981 (4) SA 836 (A)
:
Reef Estates Ltd v CIR 1954 (2) SA 593 (T)
:
CIR v Forrest 1924 SC 450
:
CIR v Rand Selections Corporation Ltd 1956 (3) SA 124 (A)
:
Lupton v FA and AB Ltd [1972] AC 634 (HL)
Subject :
Dividends - Taxation

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