The taxation of income and expenditure of trusts in South Africa

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dc.contributor.advisorEmslie, Trevoren_ZA
dc.contributor.authorSogoni, Zaneleen_ZA
dc.date.accessioned2014-07-30T18:09:52Z
dc.date.available2014-07-30T18:09:52Z
dc.date.issued2009en_ZA
dc.description.abstractFor many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social cause. For decades the trust has been a key tool in estate planning for wealthier individuals and for a very long time trusts have been described as cosy vehicles for tax avoidance. But recently, as a result of the changes in the tax legislation, trusts have received some bad press.en_ZA
dc.identifier.apacitationSogoni, Z. (2009). <i>The taxation of income and expenditure of trusts in South Africa</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4558en_ZA
dc.identifier.chicagocitationSogoni, Zanele. <i>"The taxation of income and expenditure of trusts in South Africa."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2009. http://hdl.handle.net/11427/4558en_ZA
dc.identifier.citationSogoni, Z. 2009. The taxation of income and expenditure of trusts in South Africa. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Sogoni, Zanele AB - For many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social cause. For decades the trust has been a key tool in estate planning for wealthier individuals and for a very long time trusts have been described as cosy vehicles for tax avoidance. But recently, as a result of the changes in the tax legislation, trusts have received some bad press. DA - 2009 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2009 T1 - The taxation of income and expenditure of trusts in South Africa TI - The taxation of income and expenditure of trusts in South Africa UR - http://hdl.handle.net/11427/4558 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4558
dc.identifier.vancouvercitationSogoni Z. The taxation of income and expenditure of trusts in South Africa. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2009 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4558en_ZA
dc.language.isoeng
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.titleThe taxation of income and expenditure of trusts in South Africaen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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