Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature

Includes bibliographical references. === The nature of money received as compensation for the early termination of a contract has been determined by Case Law to be of capital or revenue nature to depend on the prevailing circumstances of each case. This paper evaluates Case Law and the principles co...

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Bibliographic Details
Main Author: Mokotso, Mpho
Format: Others
Language:English
Published: University of Cape Town 2014
Online Access:http://hdl.handle.net/11427/9616