The Value Added Tax Implications of Illegal Transactions
In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether or not the decision in the MP Finance-case (and preceding cases on...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2011-01-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | http://www.nwu.ac.za/export/sites/default/nwu/p-per/issuepages/2011volume14no4/2011x14x4VATVanZyl.pdf |