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TC Case No 11134 : Taxation of ex-gracia payments received as a holder of certain options in terms of a share incentive scheme - Gross Income - section 1 (11134)   flag 

[2004] ZATC 8
South Africa Tax Court
South Africa
25th November, 2004

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stander v CIR 1997 3 SA 617; 59 SATC 212 South Africa circa 1997 LexisNexis flag 10
Commissioner for Inland Revenue v Shell Southern Africa Pension Fund 1984 1 SA 672 South Africa circa 1984 LexisNexis flag 13
Hollier v Rambler Motors (AMC) Ltd [1971] EWCA Civ 12; [1972] 2 QB 71; [1972] 1 All ER 399; [1972] 2 WLR 401; [1972] RTR 190 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Nov 1971 BAILII flag 51
De Villiers v Commissioner for Inland Revenue [1929] AD 227 circa 1929 7
Csars v Kotze 64 SATC 447 South Africa circa 1984 flag 1

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