{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/42832"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/42832","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Taxation in relation to trusts: an introduction","abstract":"While the focus of this paper is an introduction to taxation in relation to the Trust as established in South African Law today it is clear that tax law and legislation is extremely complex in its diverse application. It is accordingly beyond the scope of this paper to provide a detailed analysis of the current tax laws as applied to Trusts. 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