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The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock
In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are ei...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613266696470528 |
|---|---|
| access_status_str | Open Access |
| author | Wakefield, Yvonne |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Wakefield, Yvonne |
| author_facet | Emslie, Trevor Wakefield, Yvonne |
| author_sort | Wakefield, Yvonne |
| collection | Thesis |
| description | In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are either part of the ground or accede to it, but which are treated by the taxpayer as trading stock. The debate extends to the classification of items of expenditure laid out in the production of income and for the purposes of trade, but which relate to land or things adhered to land. Items forming the subject matter of the discussion include sand, stone, coal, trees and other plants to be used not for the sale or use of their fruit, but for sale or use themselves |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4574 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:25.185Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/4574 The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock Wakefield, Yvonne Emslie, Trevor Commercial Law In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are either part of the ground or accede to it, but which are treated by the taxpayer as trading stock. The debate extends to the classification of items of expenditure laid out in the production of income and for the purposes of trade, but which relate to land or things adhered to land. Items forming the subject matter of the discussion include sand, stone, coal, trees and other plants to be used not for the sale or use of their fruit, but for sale or use themselves 2014-07-30T18:10:38Z 2014-07-30T18:10:38Z 2009 Master Thesis Masters LLM http://hdl.handle.net/11427/4574 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Commercial Law Wakefield, Yvonne The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock |
| thesis_degree_str | Master's |
| title | The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock |
| title_full | The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock |
| title_fullStr | The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock |
| title_full_unstemmed | The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock |
| title_short | The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock |
| title_sort | classification for purposes of the calculation of taxable income of land and assets incidental to land that are used as trading stock |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/4574 |
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