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The fact that no revenue was generated during this period was held not to be a significant consideration in determining whether the business had commenced and was being carried on. ...

It is also our view that it is the law regulating outstanding cheques that has to be taken into consideration, not the law governing contracts with creditors. ...

Where it is necessary to make such a determination all the relevant facts must be taken into consideration. ...

Where it is necessary to make such a determination all the relevant facts must be taken into consideration. ...

It is also our view that it is the law regulating outstanding cheques that has to be taken into consideration, not the law governing contracts with creditors. ...

It is well established at law that a gift is a voluntary transfer of property for which donors receive no consideration (i.e., no direct and exclusive personal benefit for themselves or other persons in which they have a purely private and personal interest) in return for the gift. ...

However, a gift certificate will likely only qualify as a gift where the donor has given consideration for its acquisition. ...

It is also our view that it is the law regulating outstanding cheques that has to be taken into consideration, not the law governing contracts with creditors. ...

If it is impossible to get the proper documentation, taxpayers should submit full details and a written explanation for consideration. 16. ...

In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. ...