Browsing by Subject "Trusts"
Now showing items 1-9 of 9
-
The abuse of the beneficial ownership of trusts to conceal assets in insolvency and divorce proceedings: A South African study.
(Emerald, 2024)Abstract Purpose – Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to determine how trusts are ... -
An analysis of wealth taxes applicable to the transfer of capital assets by an individual in South Africa
(North-West University (South Africa), 2020)The responsibility to contribute towards the economic growth of a country lies with a government and its citizens. One of the ways in which citizens impact the economy is through their creation of wealth and how they use ... -
Do boards of trustees of South African retirement funds owe fiduciary duties to both the funds and fund members? The debate continues
(2012)Over the years, the South African retirement fund industry has experienced major regulatory changes. These changes were aimed at imposing a higher standard of governance on the boards of trustees governing various pension ... -
Estate planning for people with special needs from a tax perspective
(North-West University (South Africa), Potchefstroom Campus, 2016)When planning an estate for a seriously mentally or physically disabled person, it is crucial to plan for the person’s future financial security and care. The challenge that planning agents face when dealing with such a ... -
Evaluating courts' discretion to award trust assets in divorce matters
(North-West University (South Africa), Potchefstroom Campus, 2016)In recent years, the establishment of trusts has increased. The reason for trusts is mainly for the protection of trust assets. A founder creates a trust by donating assets toward the trust and the trust in turn offers ... -
Going beyond the trust veil in insolvency and divorce matters
(2014)This mini-dissertation is aimed at analysing the requirements the court takes into consideration when deciding to pierce a trust veil in either insolvency or divorce matters. A clear exposition of the legal nature of a ... -
Proposed changes to tax law in South Africa: interest-free loans as a tool in estate planning?
(The Social Sciences Research Society, 2016)Estate planning often involves the sale of an asset by an estate planner (the owner of the asset) to an inter vivos trust, as a related family trust. It also often happens that the buying trust does not have the necessary ... -
The relevance of "trust" assets upon divorce
(North-West University (South Africa) , Potchefstroom Campus, 2016)The purpose of this study is to determine under which circumstances trust assets will become relevant in divorce litigation where the spouses are married in community of property. The study commences with a discussion on ... -
Removal of a trustee due to breach of fiduciary duties
(North-West University (South Africa) , Potchefstroom Campus, 2015)This mini-dissertation is aimed at giving practical guidance to trustees on the administration of a trust; with specific reference to the nature of a trust, general principles of a trust, the fiduciary office of a trustee ...
