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E d i t o r i a l Due De f e r e n c e T o T h e S p e c i a l i st T a x C o u r t r t i c l e s & N o t e s

B e n h au s M i n i n g – A C r i t i q u e

T o u r P a c k ag e s a n d VAT

Volume 67 No 8 August 2018 www.taxpayer.co.za 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 C o n t e n ts a s e L a w I n c o m e T a x – A l l owa n c e F o r F u t u r e E x p e n d i t u r e On R e f u r b i s h R est a u r a nts I n T e r m s O f O b l i g a t i o n I m p o s e d U n d e r A F r a n c h i s e A g r e e m e n t .................................... 149

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