In: Business and Management

Submitted By sucky
Words 73195
Pages 293
Table of Contents

Taxation overview---------------------------------------------------------------- 1


General principles ---------------------------------------------------------------- 8


Specific principles on gross income------------------------------------------- 12


Pension receipts and payments------------------------------------------------- 22


Double Taxation------------------------------------------------------------------ 29


General deductions----------------------------------------------------------------34




Capital allowances-----------------------------------------------------------------48


Leasing------------------------------------------------------------------------------ 60


Exemptions------------------------------------------------------------------------- 66


Partnership-------------------------------------------------------------------------- 71


Farmers------------------------------------------------------------------------------ 76


Miners------------------------------------------------------------------------------- 85


Exports------------------------------------------------------------------------------ 98


Capital gains------------------------------------------------------------------------ 101


Hire purchase----------------------------------------------------------------------- 109


Deceased Estates-------------------------------------------------------------------- 117


Estate duty--------------------------------------------------------------------------- 122


Administration---------------------------------------------------------------------- 125


Value added…...

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