Use of trusts as a vehicle for estate (tax) planning in South Africa
| dc.contributor.advisor | Emslie, T S | |
| dc.contributor.author | Moosa, Fareed | |
| dc.date.accessioned | 2021-11-26T08:02:52Z | |
| dc.date.available | 2021-11-26T08:02:52Z | |
| dc.date.issued | 1997 | |
| dc.date.updated | 2021-11-24T08:19:35Z | |
| dc.description.abstract | Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall devolve upon his heirs when he dies. ( 1) The objective of estate planning is thus, in essence, the disposal of property during the estate owner's ('the planner') lifetime or upon his death. | |
| dc.identifier.apacitation | Moosa, F. (1997). <i>Use of trusts as a vehicle for estate (tax) planning in South Africa</i>. (). ,Faculty of Law ,Department of Private Law. Retrieved from http://hdl.handle.net/11427/35374 | en_ZA |
| dc.identifier.chicagocitation | Moosa, Fareed. <i>"Use of trusts as a vehicle for estate (tax) planning in South Africa."</i> ., ,Faculty of Law ,Department of Private Law, 1997. http://hdl.handle.net/11427/35374 | en_ZA |
| dc.identifier.citation | Moosa, F. 1997. Use of trusts as a vehicle for estate (tax) planning in South Africa. . ,Faculty of Law ,Department of Private Law. http://hdl.handle.net/11427/35374 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Moosa, Fareed AB - Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall devolve upon his heirs when he dies. ( 1) The objective of estate planning is thus, in essence, the disposal of property during the estate owner's ('the planner') lifetime or upon his death. DA - 1997_ DB - OpenUCT DP - University of Cape Town KW - Tax Law LK - https://open.uct.ac.za PY - 1997 T1 - Use of trusts as a vehicle for estate (tax) planning in South Africa TI - Use of trusts as a vehicle for estate (tax) planning in South Africa UR - http://hdl.handle.net/11427/35374 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/35374 | |
| dc.identifier.vancouvercitation | Moosa F. Use of trusts as a vehicle for estate (tax) planning in South Africa. []. ,Faculty of Law ,Department of Private Law, 1997 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/35374 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Private Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | Tax Law | |
| dc.title | Use of trusts as a vehicle for estate (tax) planning in South Africa | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |