Taxation in relation to trusts: an introduction

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dc.contributor.advisorEmslie, Trevor
dc.contributor.authorCoetzee, Martin Edward
dc.date.accessioned2026-02-12T11:28:12Z
dc.date.available2026-02-12T11:28:12Z
dc.date.issued2010
dc.date.updated2026-02-12T11:15:20Z
dc.description.abstractWhile the focus of this paper is an introduction to taxation in relation to the Trust as established in South African Law today it is clear that tax law and legislation is extremely complex in its diverse application. It is accordingly beyond the scope of this paper to provide a detailed analysis of the current tax laws as applied to Trusts. It will first be necessary to briefly examine the origins of South African Trust Law and historic development through the authorities to present day.
dc.identifier.apacitationCoetzee, M. E. (2010). <i>Taxation in relation to trusts: an introduction</i>. (). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/42832en_ZA
dc.identifier.chicagocitationCoetzee, Martin Edward. <i>"Taxation in relation to trusts: an introduction."</i> ., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2010. http://hdl.handle.net/11427/42832en_ZA
dc.identifier.citationCoetzee, M.E. 2010. Taxation in relation to trusts: an introduction. . University of Cape Town ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/42832en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Coetzee, Martin Edward AB - While the focus of this paper is an introduction to taxation in relation to the Trust as established in South African Law today it is clear that tax law and legislation is extremely complex in its diverse application. It is accordingly beyond the scope of this paper to provide a detailed analysis of the current tax laws as applied to Trusts. It will first be necessary to briefly examine the origins of South African Trust Law and historic development through the authorities to present day. DA - 2010 DB - OpenUCT DP - University of Cape Town KW - taxation KW - South African law KW - trust LK - https://open.uct.ac.za PB - University of Cape Town PY - 2010 T1 - Taxation in relation to trusts: an introduction TI - Taxation in relation to trusts: an introduction UR - http://hdl.handle.net/11427/42832 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/42832
dc.identifier.vancouvercitationCoetzee ME. Taxation in relation to trusts: an introduction. []. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2010 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42832en_ZA
dc.language.rfc3066eng
dc.publisher.departmentDepartment of Commercial Law
dc.publisher.facultyFaculty of Law
dc.publisher.institutionUniversity of Cape Town
dc.subjecttaxation
dc.subjectSouth African law
dc.subjecttrust
dc.titleTaxation in relation to trusts: an introduction
dc.typeThesis / Dissertation
dc.type.qualificationlevelMasters
dc.type.qualificationlevelLLM
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