Olivier, PA; Van den Berg, GPJ and Strydom, S. Trust law and practice – LexisNexis. Loose-leaf update.

ISBN: 060TRUSTLASYS

About this publication:

“Trust Law and Practice is a practical reference covering all major areas of trust law including taxation.

This accessible, practical guide simplifies the complexity of trust law, and focuses where necessary, on the technical aspects thereof. The practical implications of the more important provisions of the Trust Property Control Act, and various major areas of trust law including tax law and Capital Gains Tax are covered.”

Table of contents:

• Chapter 1 - Introduction and history

• Chapter 2 - The elements of a trust

• Chapter 3 - The trustee

• Chapter 4 - The beneficiary

• Chapter 5 - Classification of trusts

• Chapter 6 - Capita selectae in the law of trusts

• Chapter 7 - Trusts and the law of taxation

• Chapter 8 - The trust as a practical instrument in estate planning

• Chapter 9 - The trust deed/instrument

Annexures

• Annexure A - Business entities - a comparison

• Annexure B - Tax consequences resulting from the disposal of a commercial building when held in different business entities

• Annexure C - Should growth assets still be transferred to a trust?

• Annexure D - Documents required for the registration of a trust:

The Act

• Trust Property Control Act 57 of 1988