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Use of trusts as a vehicle for estate (tax) planning in South Africa
Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall devo...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Private Law
2021
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| _version_ | 1867613340702867456 |
|---|---|
| access_status_str | Open Access |
| author | Moosa, Fareed |
| author2 | Emslie, T S |
| author_browse | Emslie, T S Moosa, Fareed |
| author_facet | Emslie, T S Moosa, Fareed |
| author_sort | Moosa, Fareed |
| collection | Thesis |
| description | Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall devolve upon his heirs when he dies. ( 1) The objective of estate planning is thus, in essence, the disposal of property during the estate owner's ('the planner') lifetime or upon his death. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/35374 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:33.896Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Department of Private Law |
| publisherStr | Department of Private Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/35374 Use of trusts as a vehicle for estate (tax) planning in South Africa Moosa, Fareed Emslie, T S Tax Law Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall devolve upon his heirs when he dies. ( 1) The objective of estate planning is thus, in essence, the disposal of property during the estate owner's ('the planner') lifetime or upon his death. 2021-11-26T08:02:52Z 2021-11-26T08:02:52Z 1997 2021-11-24T08:19:35Z Master Thesis Masters LLM http://hdl.handle.net/11427/35374 eng application/pdf Department of Private Law Faculty of Law |
| spellingShingle | Tax Law Moosa, Fareed Use of trusts as a vehicle for estate (tax) planning in South Africa |
| thesis_degree_str | Master's |
| title | Use of trusts as a vehicle for estate (tax) planning in South Africa |
| title_full | Use of trusts as a vehicle for estate (tax) planning in South Africa |
| title_fullStr | Use of trusts as a vehicle for estate (tax) planning in South Africa |
| title_full_unstemmed | Use of trusts as a vehicle for estate (tax) planning in South Africa |
| title_short | Use of trusts as a vehicle for estate (tax) planning in South Africa |
| title_sort | use of trusts as a vehicle for estate tax planning in south africa |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/35374 |
| work_keys_str_mv | AT moosafareed useoftrustsasavehicleforestatetaxplanninginsouthafrica |