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Keywords: Woulidge
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Journal Articles
The court decision in the case of Woulidge ‐ A practical application
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2002) 10 (1): 259–294.
Published: 01 April 2002
...C. West; P. Surtees This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC 483) (‘Woulidge’) to limit the application of section 7(3) of the Income Tax Act (‘the Act...
