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Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature
Includes bibliographical references.
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| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613373348184064 |
|---|---|
| access_status_str | Open Access |
| author | Mokotso, Mpho |
| author_browse | Mokotso, Mpho |
| author_facet | Mokotso, Mpho |
| author_sort | Mokotso, Mpho |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9616 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:35:07.139Z |
| 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:11427/9616 Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature Mokotso, Mpho 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 contained therein which individually or cumulatively provide the guidelines of what presiding Judges have considered make compensation received from the termination of a contract to be of a capital or revenue nature. The cases under study will be those from South African courts as well as other jurisdictions which have had similar cases brought before its courts. 2014-11-14T19:48:11Z 2014-11-14T19:48:11Z 2014 Thesis Postgraduate Diploma PGDip http://hdl.handle.net/11427/9616 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Mokotso, Mpho Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature |
| title | Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature |
| title_full | Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature |
| title_fullStr | Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature |
| title_full_unstemmed | Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature |
| title_short | Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature |
| title_sort | compensation received from termination of a contract what determines whether it is of a capital or revenue nature |
| url | http://hdl.handle.net/11427/9616 |
| work_keys_str_mv | AT mokotsompho compensationreceivedfromterminationofacontractwhatdetermineswhetheritisofacapitalorrevenuenature |