The tax deductibility of contingent liabilities transferred in the sale of a going concern

Includes bibliographical references. === The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the excepti...

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Main Author:	Jacobs, Angela
Other Authors:	Cramer, Peter
Format:	Dissertation
Language:	English
Published:	University of Cape Town 2014
Subjects:	Taxation
Online Access:	http://hdl.handle.net/11427/4638

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spelling	ndltd-netd.ac.za-oai-union.ndltd.org-uct-oai-localhost-11427-46382020-10-06T05:11:32Z The tax deductibility of contingent liabilities transferred in the sale of a going concern Jacobs, Angela Cramer, Peter Taxation Includes bibliographical references. The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS. 2014-07-30T18:14:43Z 2014-07-30T18:14:43Z 2012 Master Thesis Masters MCom http://hdl.handle.net/11427/4638 eng application/pdf University of Cape Town Faculty of Law Department of Commercial Law
collection	NDLTD
language	English
format	Dissertation
sources	NDLTD
topic	Taxation
spellingShingle	Taxation Jacobs, Angela The tax deductibility of contingent liabilities transferred in the sale of a going concern
description	Includes bibliographical references. === The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS.
author2	Cramer, Peter
author_facet	Cramer, Peter Jacobs, Angela
author	Jacobs, Angela
author_sort	Jacobs, Angela
title	The tax deductibility of contingent liabilities transferred in the sale of a going concern
title_short	The tax deductibility of contingent liabilities transferred in the sale of a going concern
title_full	The tax deductibility of contingent liabilities transferred in the sale of a going concern
title_fullStr	The tax deductibility of contingent liabilities transferred in the sale of a going concern
title_full_unstemmed	The tax deductibility of contingent liabilities transferred in the sale of a going concern
title_sort	tax deductibility of contingent liabilities transferred in the sale of a going concern
publisher	University of Cape Town
publishDate	2014
url	http://hdl.handle.net/11427/4638
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The tax deductibility of contingent liabilities transferred in the sale of a going concern

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