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Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law
The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Fur...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867613142569189376 |
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| access_status_str | Open Access |
| author | Rensburg, A Van |
| author_browse | Rensburg, A Van |
| author_facet | Rensburg, A Van |
| author_sort | Rensburg, A Van |
| collection | Thesis |
| description | The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question – are trusts still useful in the context of arranging one's affairs in a tax effective manner? |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42910 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:31:26.417Z |
| 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 | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42910 Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law Rensburg, A Van Taxation Trusts Law The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question – are trusts still useful in the context of arranging one's affairs in a tax effective manner? 2026-02-25T12:34:36Z 2026-02-25T12:34:36Z 1998 2026-02-25T10:52:03Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42910 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | Taxation Trusts Law Rensburg, A Van Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law |
| thesis_degree_str | Master's |
| title | Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law |
| title_full | Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law |
| title_fullStr | Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law |
| title_full_unstemmed | Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law |
| title_short | Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law |
| title_sort | taxation of trusts quo vadis a discussion of changes to the taxation of trusts in the context of current law |
| topic | Taxation Trusts Law |
| url | http://hdl.handle.net/11427/42910 |
| work_keys_str_mv | AT rensburgavan taxationoftrustsquovadisadiscussionofchangestothetaxationoftrustsinthecontextofcurrentlaw |