Trusts have received a great deal of attention from the courts in recent times and there is an increasing responsibility on trustees and a greater exposure to claims. The taxation environment around trusts has also changed with the introduction of Capital Gains Tax on trusts. All of this makes it increasingly important for professionals who set up and administer trusts, trustees, as well as those who make use of trusts, to be aware of the legislation and case law and how to interpret and apply it.

Trust Law and Practice 2nd edition covers all major areas of trust law as well as its possible applications and tax implications, including Capital Gains Tax. The implications for trustees and beneficiaries can be severe if trusts are not set up and administered correctly.

The publication is available in printed looseleaf and online.

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• The elements of a trust
• The Trustee
• The Beneficiary
• Types of trusts
• Capita selectae from the law of trusts
• The trust and the law of taxation
• Possible applications of trusts in practice
• The Trust deed

• Forms of undertaking – a comparison 
• Taxation implications resulting from the disposal of a commercial building held in different business entities – a comparison
• Transfer of an asset to a trust
• Documents necessary for the registration of a trust

• Trust Property Control Act 57 van 1988