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The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)
Includes summary.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2015
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| _version_ | 1867613656933466112 |
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| access_status_str | Open Access |
| author | Rossouw, Dewald Pierre |
| author2 | Cramer, Peter |
| author_browse | Cramer, Peter Rossouw, Dewald Pierre |
| author_facet | Cramer, Peter Rossouw, Dewald Pierre |
| author_sort | Rossouw, Dewald Pierre |
| collection | Thesis |
| description | Includes summary. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/11805 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:39:37.587Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/11805 The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) Rossouw, Dewald Pierre Cramer, Peter Taxation Includes summary. Includes bibliographical references (leaves 55-57). The selling of a business as a going concern can have various tax consequences for both the seller and the purchaser. This is so whether the purchase price is determined with reference to the net asset value, i.e. gross assets less liabilities, or not. Accounting liabilities are always part of a business and therefore part of a business sales contract. The basic transaction is normally that some or all of the assets of the business are transferred to the purchaser who also assumes all or some of the liabilities of the business. The liabilities transferred may include various accounting provisions. 2015-01-08T20:05:49Z 2015-01-08T20:05:49Z 2010 Master Thesis Masters MCom http://hdl.handle.net/11427/11805 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Rossouw, Dewald Pierre The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) |
| thesis_degree_str | Master's |
| title | The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) |
| title_full | The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) |
| title_fullStr | The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) |
| title_full_unstemmed | The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) |
| title_short | The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) |
| title_sort | tax consequences for a seller also briefly commenting from the perspective of the purchaser when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no 1839 south gauteng tax court |
| topic | Taxation |
| url | http://hdl.handle.net/11427/11805 |
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