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Taxation in relation to trusts: an introduction
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...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2026
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| _version_ | 1867614200420892672 |
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| access_status_str | Open Access |
| author | Coetzee, Martin Edward |
| author2 | Emslie, Trevor |
| author_browse | Coetzee, Martin Edward Emslie, Trevor |
| author_facet | Emslie, Trevor Coetzee, Martin Edward |
| author_sort | Coetzee, Martin Edward |
| collection | Thesis |
| description | 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. It will first be necessary to briefly examine the origins of South African Trust Law and historic development through the authorities to present day. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42832 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:48:15.897Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42832 Taxation in relation to trusts: an introduction Coetzee, Martin Edward Emslie, Trevor taxation South African law trust 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. It will first be necessary to briefly examine the origins of South African Trust Law and historic development through the authorities to present day. 2026-02-12T11:28:12Z 2026-02-12T11:28:12Z 2010 2026-02-12T11:15:20Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42832 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | taxation South African law trust Coetzee, Martin Edward Taxation in relation to trusts: an introduction |
| thesis_degree_str | Master's |
| title | Taxation in relation to trusts: an introduction |
| title_full | Taxation in relation to trusts: an introduction |
| title_fullStr | Taxation in relation to trusts: an introduction |
| title_full_unstemmed | Taxation in relation to trusts: an introduction |
| title_short | Taxation in relation to trusts: an introduction |
| title_sort | taxation in relation to trusts an introduction |
| topic | taxation South African law trust |
| url | http://hdl.handle.net/11427/42832 |
| work_keys_str_mv | AT coetzeemartinedward taxationinrelationtotrustsanintroduction |