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Volume 67 No 7 July 2018 www.taxpayer.co.za

E d i t o r i a l

C o n t e n t s

E x p r o p r i a t i o n W i t h o u t C o m p e n s a t i o n .................................... 121 A r t i c l e s & N o t e s Hold i n g C o m pa n y VAT A p p o r t i o n m e n t S k e l e t o n s I n T h e C u p b oa r d .................................... 123 A r e B i l l i o n s O f R a n d s B e i n g L o s t T o S o u t h A f r i c a Due T o T r a n s f e r P r i c i n g A b u s e s ? .................................... 124 C a s e L a w I ncome Tax – T i m i ng Of Acrual Of The Proceds Of The Sale Of Immovable Property – Purchase Pr ice Payable Against Registration Of Transfer – Demed Acrual On Conclusion Of The Agrement I n Terms Of Section 24 ( 1 ) Of The I ncome Tax Act .................................... 126

Editors D M DAVIS B Com LLB M Phil LLD (hc) Judge of the High Court of South Africa T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa; Door Tenant at Pump Court Tax Chambers, London; Emeritus Associate Professor, University of Cape Town P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa

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