The taxation of employee share incentive trusts : a polemic at the heart of the distinction between capital and revenue

Authors :

Emslie, T S

Davis, D M

Journal Title :

South African Law Journal

Citation :

(1990) 107 SALJ 1

S.A. Cases Cited :

ITC 1413 (1985) 48 SATC 167

Subject :

Judgments

Employee ownership - Taxation

Incentives in industry - Taxation

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