Tax implications for business rescues in South African Law

Tax implications for business rescues in South African Law

The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in rela...

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Bibliographic Details
Main Author: Du Toit, Leo
Other Authors: Boraine, A. (Andre), 1957-
Published: University of Pretoria 2013
Subjects:
Corporate rescue
Corporations Tax Act
Income Tax Act
Judicial management
Scheme of arrangement
Section 311 schemes of arrangement
Section 91a settlements
South African Revenue Service (SARS)
The Crown
Tax Administration Act
Value added tax (VAT)
Her Majesty’s Revenue and Customs (HMRC)
Compromise
Company voluntary arrangement
Capital gains tax
Business rescue
Alternative dispute resolution
Administration
UCTD
Online Access:http://hdl.handle.net/2263/26627
Du Toit, L 2012, Tax implications for business rescues in South African Law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26627 >
http://upetd.up.ac.za/thesis/available/etd-07242013-124358/

Internet

http://hdl.handle.net/2263/26627
Du Toit, L 2012, Tax implications for business rescues in South African Law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26627 >
http://upetd.up.ac.za/thesis/available/etd-07242013-124358/

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