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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
W Taxpayer v Commissioner for the South African Revenue Service (IT 45672) |
[2021] ZATC 9; |
South Africa Tax Court | South Africa | 14 Dec 2021 | SAFLII |
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"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case" | [2011] DEJURE 20 | Van der Zwan, P;Stiglingh, M | South Africa | circa 2011 | SAFLII |
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Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case" | [2011] DEJURE 20 | Van der Zwan, P;Stiglingh, M | South Africa | circa 2011 | SAFLII |
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Legislation Name | Provision |
Finance Act 1971 | s41, s44 |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Cole Bros Ltd v Phillips (Inspector of Taxes) |
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United Kingdom | circa 1982 | LexisNexis |
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Benson v Yard Arm Club Ltd |
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United Kingdom | circa 1979 | LexisNexis |
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Inland Revenue Commissioners v Barclay, Curle & Co Ltd |
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United Kingdom - Scotland | circa 1969 | LexisNexis |
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Hinton (Inspector of Taxes) v Madden & Ireland Ltd |
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United Kingdom | circa 1959 | LexisNexis |
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Yarmouth v France |
[1887] UKLawRpKQB 169; |
United Kingdom | 8 Nov 1887 | CommonLII |
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3 All Er 925 |
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United Kingdom | circa 1969 | LexisNexis |
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3 All Er 159 |
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United Kingdom | circa 1969 | LexisNexis |
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2 All Er 230 |
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United Kingdom | circa 1969 | LexisNexis |
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