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Articles

An investigation into the normal tax implications of a carried interest in South Africa

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Pages 25-45 | Received 17 Mar 2016, Accepted 25 May 2017, Published online: 31 Jul 2017

References

Court cases

  • Commissioner for Inland Revenue v. Stott 3 SATC 253
  • Commissioner for the South African Revenue Service v. Kotze 54 SATC 149
  • Commissioner of Inland Revenue v. Butcher Bros (Pty) Ltd 13 SATC 21
  • Commissioner of Inland Revenue v. Crown Mines Ltd 32 SATC 190
  • Commissioner of Inland Revenue v. Lever Bros and Unilever 14 SATC 1
  • Commissioner of Inland Revenue v. Pick ‘n Pay Employee Share Purchase Trust 54 SATC 271
  • National Union of Metalworkers of SA v. Staman Automatic CC (2003) 24 ILJ 2162 (LC)
  • Overseas Trust Corporation Ltd v. Commissioner for Inland Revenue 2 SATC 71
  • WH Lategan v. Commissioner of Inland Revenue 2 SATC 16

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