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    Income Tax

    Capital receipt not chargeable to tax - bifurcation of income -...

    High Court Confirms Capital Receipts Not Taxable; Dismisses Claims of No Consideration for Negative Covenants.

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    Income TaxMay 22, 2015Case LawsHC

    Capital receipt not chargeable to tax - bifurcation of income - The negative covenants therein are not at all unusual in such cases. There is nothing to indicate that they were introduced to avoid tax.The submission that there was no consideration for the negative covenants is therefore rejected - HC

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