Browsing by Author "Du Toit, Francois"
Now showing items 1-2 of 2
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The South African law of trusts with a view to legislative reform
Manie, Latiefa (University of the Western Cape., 2016)More than twenty years have passed since the Trust Property Control Act 57 of 1988 came into operation. Although the Act provided context, clarity and regulation in certain areas of trust law, it is apparent that there ... -
‘Taxation of a trust: the impact of statutory anti-tax avoidance measures on the effectiveness of the discretionary family trust as an estate planning vehicle in South Africa’
Petersen, Yolande Viola (2014)The utilisation of trusts has become a popular trend among taxpayers, especially high net worth individuals1 (hereafter HNWI) who wish to reduce potential estate duties. The SARS Strategic Plan stated that there is a ...