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E d i t o r i a l Explanatory Memoranda As Aids To Interpretation r t i c l e s & N o t e s SARS Interpretation Note 114 – An Unfortunate Document

Volume 70 Nos 3 & 4 March-April 2021 www.taxpayer.co.z a 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 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 E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA) C o n t e n t s a s e L a w CGT – Beneficiary Of Trusts Disposing Of Assets Itself A Trust Distributing The Gain To Its Own Resident Beneficiaries – In Whose Hands Taxable? .................................... 50 CGT – Taxpayer Claiming Losses Resulting From Transactions With Employee Share Trust Arising From The Manner In Which The Shares Made Available To Group Employees .................................... 60 Income Tax – Whether Income Of A Contract Miner Derived From Mining Operations .................................... 72

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