The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?

This research paper will explore the taxation of the income and expenditure in today’s day and age. We will have an in - depth look into the mechanics of trusts, to ascertain whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent legislation.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2014

Author dc:creator

• Cassiem, Rehana

Advisor dc:contributor.advisor

• Emslie, Alison

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/12821

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/12821