Estate Duty Principles & Planning 4ed

Description

Estate planning has become a complex and highly sophisticated process involving many aspects taken from a variety of specialist disciplines. The fourth edition of this definitive work aims to provide a comprehensive overview of all the major issues that must be considered in estate planning.

Table of Contents

Contents
Detailed Contents
Table of Cases
Table of Tax Court Cases
Table of Statutes
Table of Sections of the Estate Duty Act
Basic principles
Calculation of liability
Property of deceased
Limited interests
Life policies and fund benefits
Donations by the deceased
Valuation of property
Deductions
Rebates and credits
Persons liable
Trusts and wills
Joint estates and estate duty
General provisions
Estates and capital gains tax
Appendix 1: Double Taxation Agreements
Appendix 2: Estate Duty Act 45 of 1995
Appendix 3: Regulations, tables and extracts from Acts
Index



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