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" test, Conradie J referred to the UBAF Bank case 18 where a Co incurred fees for advisory services related to the acquisition of shares in three subsidiaries The purpose of acquiring the subsidiaries was to strip the existing leasing businesses out of them to enable the taxpayer to expand its existing leasing business In this case the judge concluded that there was a direct and immediate link between the fees incurred and the taxpayer's existing leasing business, and applied the &quot     1

Cases Referring to this Case

Case Name	Citation(s)	Court	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

Law Journal Articles Referring to this Case

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