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Professor Richard Jooste

Profile

R.D. Jooste BA BCom (Hons)(Taxation) LLB Cape Town Diploma in Comparative Legal Studies, LLM Cantab Attorney of th e High Court of South Africa.
Research interests: Company law; taxation and trusts.

Teaching

Company Law (LLB)
Revenue Law (LLB)
Trusts and Estate Planning (LLB)

Publications

Books and Journals:

  • "Commentary on the Companies Act" with MS Blackman and GK Everingham (Juta) (2003). (Loose-leaf publication which Richard updated in 2004. In 2005 & 2006 he was the major contributor to the updates in those years)
  • "The Law of Insolvency in South Africa" (7th edition) (1980) (with D.F. Waters) (Juta).
  • "Estate Planning" (Co-authored with D. Davis and C Beneke) Butterworths. (Loose-leaf updated twice a year. Richard is the major contributor to the updates.)
  • "Graded Tutorials on Auditing" by Bourne, Clayton, Jooste, Minter and Puttick (Juta) 436 pages. (Responsible for the questions dealing with the legal aspects).
  • "Tax Alert" (Co-author with C.Beneke. This is a monthly up-date on revenue law developments published by Butterworths.)
  • "Income Tax Reporter" (Butterworths) (Co-editor with Professor Lindsay Mitchell, Michael Stein and Jonathan Silke; 8 contributions per year on case law developments.)
  • "Juta's Quarterly Review". (Company and close corporation law contributor: four contributions per year.)

Chapter in book:

  • "Business Entities" in D. Coller-Reed & K. Lehman, Basic Principles of Business Law, LexisNexis Butterworths, 2006.

Articles:

  • (1978) Businessman's Law No. 1 Vol.8: "Loans to Directors - II"
  • (1978) Businessman's Law No. 8 Vol.7: "Loans to Directors"
  • (1980) Businessman's Law No. 4 Vol.9: "Disclosure of Directors Emoluments"
  • (1981) Businessman's Law No. 4 Vol.10: "Directors' interests in Contracts - I"
  • (1981) Businessman's Law No. 5 Vol.10: "Directors' interests in Contracts - II"
  • (1987) 26 Income Tax Reporter 9: "Share Incentive Schemes"
  • (1987) 26 Income Tax Reporter 57: "Nomination contracts and tripartite agreements - the transfer duty implications"
  • (1987) 26 Income Tax Reporter 100: "The effects of proposed intestacy law"
  • (1987) 26 Income Tax Reporter 126: "Is a trust taxable?"
  • (1987) 26 Income Tax Reporter 172: "Farming - an objective or subjective test?"
  • (1987) 26 Income Tax Reporter 175: "The taxability of trusts - further issues"
  • (1987) 26 Income Tax Reporter 191: "The Margo Report"
  • (1987) 26 Income Tax Reporter 323: "Compromises and assessed losses"
  • (1987) Tax Planning Vol No.1 p.17: "Estate planning - can prescription help?"
  • (1988) Businessman's Law No. 7 Vol.17: "Schemes of Arrangements: The Supreme Court is Divided"
  • (1988) 27 Income Tax Reporter 5: "Massing of estates -recent developments"
  • (1988) 27 Income Tax Reporter 54: "More on the taxation of share-incentive trusts"
  • (1988) 27 Income Tax Reporter 141: "Compromises - WLD & CPD v D & CLD"
  • (1988) 27 Income Tax Reporter 218: "The Deductibility of Interest on Loans to Acquire Shares"
  • (1988) 27 Income Tax Reporter 226: "Interest on Refunds - an Anomaly Exposed"
  • (1988) 27 Income Tax Reporter 260: "Capital Transfer Tax - what to expect"
  • (1989) Businessman's Law No. 5 Vol.18: "Schemes of Arrangement - an answer to the problem?"
  • (1989) De Ratione Vol 3 No.2 p.9: "Material Irregularities & the Auditor's Report". (with T. Dunne & P. Smith)
  • (1989) 28 Income Tax Reporter 7: "Schemes of Arrangement - a new development"
  • (1989) 28 Income Tax Reporter 60: "The Tax Implications of Unlawful Payments"
  • (1989) 28 Income Tax Reporter 88: "Good news regarding share-incentive schemes"
  • (1989) 28 Income Tax Reporter 149: "Dividend stripping involving redeemable preference shares"
  • (1989) 28 Income Tax Reporter 154: "An interpretation of section 24B"
  • (1989) South African Law Jnl 292: "Causation and the Concomitant issue of Apportionment with reference to gross income in South African Income-Tax Law" (with T. Emslie).
  • (1989) South African Law Jnl 503: "When do pre-incorporation contracts have retrospective effect?"
  • (1990) Businessman's Law Vol.20 Part 3: "Loans to company directors"
  • (1990) De Ratione Vol 4 No.1 p.21-28: "Insider dealing in South Africa - the criminal aspects"
  • (1990) De Ratione Vol 4 No.1 p.29-33: "Insider dealing in South Africa - the civil aspects"
  • (1990) South African Law Jrnl 588: "Insider dealing in South Africa"
  • (1991) Businessman's Law Vol.20 Part 8: "Insider trading"
  • (1991) De Ratione Vol 5 No.1 p.3-10: "Pre-incorporation Contracts Revisited" (with C. Koornhof)
  • (1991) South African Law Jrnl 414: "Capital, Revenue and Trading Stock - foundations shaken"
  • (1991) Tax Planning Vol No.3 p.53: "Trusts and Tax Avoidance"
  • (1993) South African Law Jrnl 212: "The role of profit-motive in the capital/revenue inquiry".
  • (1993) Tax Planning Vol 7 No 2 p.26: "Planning for the disposal of an asset"
  • (1993) Tax Planning Vol No 4 91: "Rentals to interest".
  • (1993) Tax Planning Vol 7 No 6 122: "Fiscal motive and the concept of trade".
  • (1994) De Ratione Vol 7 No 2 5-23: "A critical analysis of the new definition of the holding subsidiary relationship" (with G.K. Everingham).
  • (1994) South African Law Jrnl 473: "Gremlins in the Carbon Developments Judgment"
  • (1995) Acta Juridica 56: "Compromises - preserving the assessed loss" (with K.Getz)
  • (1995) Acta Juridica 241: "The Lease Premium Concept in South African Tax Law" (with S.Brownlie)
  • (1997) Finance Week May 22 : "King too soft on Directors" Vol 73 No 8 p20
  • (1997) The South African Law Jnl 65: "A Critique of the Recommendations in the King Report regarding a Director's Duty of Care & Skill" (with D Botha)
  • (1999) The South African Law Jnl: "A Glaring Loophole Persists in the Definition of a Subsidiary Company" (Accepted and to be published August 1999).
  • (2000) The South African Law Jnl 283:"The Regulation of Insider Trading in South Africa - Another Attempt"
  • (2000) South African Mercantile Law Jnl 269:"Loans to Directors - An Analysis of S226 of the Companies Act".
  • (2001) 15 Tax Planning 55 : "Shifting foreign income"
  • (2001) South African Law Jnl 473: "The Imputation of Income of Controlled Foreign Entities"
  • (2002) Acta Juridica 86: "The capital gains tax implications of the disposal of limited interests in property" (with J Roeleveld)
  • (2002) Acta Juridica 186: "Offshore trusts and foreign income - the specific anti-avoidance provisions"
  • (2004) South African Law Jnl 735: The Donations Tax and Estate Duty Implications of Section 56(1)(d) of the Income Tax Act"
  • (2005) South African Law Jnl 66: "A warning to everyone who deals with a trust"
  • (2005) South African Law Jnl 294: "Can share capital be reduced other than by way of a buy-back?"
  • (2006) South African Law Jnl 437: "A critique of the insider trading provisions of the 2004 Securities Services Act"
  • (2006) South African Law Jnl 563: "The spectre of indeterminate liability raises its head"
  • (2006) Tax Planning 33: "A tale of two ministers"
  • (2006) Tax Planning 91: "Tainted share capital"
  • (2006) Tax Planning 14: "The dangers of STC"