By Ifran Nabi Director | MyTaxMate Chartered Accountant & Tax Adviser Inland Revenue recently released Technical Decision Summary TDS 26/08, a decision that I believe deserves the attention of every property tax adviser and property developer. What makes this decision particularly interesting is that it focuses almost entirely on section CB 6 of the Income Tax Act 2007, the provision that taxes land acquired with a purpose or intention of disposal. While section CB 6 has exis
