Browsing by Author "Van der Mescht, Elizabeth"
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- ItemOpen AccessLimited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts(2012) Van der Mescht, Elizabeth; Roeleveld, JenniferThe aim of this dissertation is to provide an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts.