Browsing by Author "Cassiem, Rehana"

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    The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?
    (2014) Cassiem, Rehana; Emslie, Alison
    This research paper will explore the taxation of the income and expenditure in today’s day and age. We will have an in - depth look into the mechanics of trusts, to ascertain whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent legislation.