Capital versus Revenue: a critical discussion on the correct test to be applied in determining the nature of an asset for income tax purposes.

Schembri, Christopher Carmelo.Quarsingh, Quentin Silvanus.2020-09-072020-09-0720192019https://researchspace.ukzn.ac.za/handle/10413/18635Masters Degree. University of KwaZulu-Natal, Durban.No abstract availableenCapital.Revenue.Taxpayers.Capital assets.Capital versus Revenue: a critical discussion on the correct test to be applied in determining the nature of an asset for income tax purposes.Thesis