Income tax in South Africa: Cases and Materials

The primary objective in this work has been to assist students of income tax, including those studying at post-graduate level, not just to understand each judicial decision in isolation, but to gain insight into underlying (often unarticulated) general principles.
The primary objective in this work has been to assist students of income tax, including those studying at post-graduate level, not just to understand each judicial decision in isolation, but to gain insight into underlying (often unarticulated) general principles, and to grasp the inter-relationship between the Income Tax Act and the principles of common law.