Estate Duty: Principles and Planning sets out to familiarise its readers with the law on estate duty and the capital gains tax implications of death. What makes it a unique work is that it also provides readers with a host of practical ideas on how to legitimately limit or minimize the impact of the duty and the capital gains tax. Each chapter begins with a detailed exposition of the law and ends with a list of practical planning points, using illustrative examples wherever appropriate to make the law accessible to planners and testators and their professional advisers as well as students of the subject. It also contains the full text of the Estate Duty Act, No. 45 of 1995 and double taxation agreements, as well as indexes to cases and sections of the Estate Duty Act and other statutes.
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