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An analysis of the transfer duty implications on the 'sale'of a trust
Dissertation (LLM)--University of Pretoria, 2013.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613537057112064 |
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| access_status_str | Open Access |
| author2 | Louw, C (Adv.) |
| author_browse | Louw, C (Adv.) |
| author_facet | Louw, C (Adv.) |
| collection | Thesis |
| dc_rights_str_mv | © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria |
| description | Dissertation (LLM)--University of Pretoria, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/41215 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:43.241Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/41215 An analysis of the transfer duty implications on the 'sale'of a trust Louw, C (Adv.) adv.legrange@gmail.com Le Grange, Andries Johannes Analysis Transfer duty Implications 'Sale' of trust UCTD Dissertation (LLM)--University of Pretoria, 2013. This dissertation is mainly a study of the nature of trusts and their daily operational limitations, which are frequently misunderstood and/or misused. My research question was whether a trust could be sold, and if so, what the tax implications of such a ‘sale’ would be. The overall approach was to perform a literature review and a critical analysis of current information available on South African trust law and the Transfer Duty Act 40 of 1949. Many studies have been undertaken in the past on various aspects of my subject, but the subject has never been studied as a cohesive whole. These studies formed the basis of the literature review. To arrive at an answer, an analysis of the available literature and South African judgments was undertaken. My concluding chapter gives an indication of whether a trust can be ‘sold’, what the current transfer duty implications are and what it is submitted they should be. hb2014 Mercantile Law unrestricted 2014-08-12T12:38:21Z 2014-08-12T12:38:21Z 2014-04-09 2013 Mini Dissertation Le Grange A J 2014, An analysis of the transfer duty implications on the 'sale'of a trust, LLM dissertation,University of Pretoria, Prteoria, viewed yymmdd <http://hdl.handle.net/2263/41215> F14/4/480/hb http://hdl.handle.net/2263/41215 en © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | Analysis Transfer duty Implications 'Sale' of trust UCTD An analysis of the transfer duty implications on the 'sale'of a trust |
| title | An analysis of the transfer duty implications on the 'sale'of a trust |
| title_full | An analysis of the transfer duty implications on the 'sale'of a trust |
| title_fullStr | An analysis of the transfer duty implications on the 'sale'of a trust |
| title_full_unstemmed | An analysis of the transfer duty implications on the 'sale'of a trust |
| title_short | An analysis of the transfer duty implications on the 'sale'of a trust |
| title_sort | analysis of the transfer duty implications on the sale of a trust |
| topic | Analysis Transfer duty Implications 'Sale' of trust UCTD |
| url | http://hdl.handle.net/2263/41215 |