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Interest-free loans or low-interest loans and estate planning : life after Brummeria
(2014)
From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ...
Die gevolge van kapitaalwinsbelasting by die vermindering of aflossing van 'n skuld
(North-West University, 2005)
The decision of an estate owner to employ a trust as an estate planning instrument normally involves the disposal of all or part of his growth assets to the trust. This is done to ensure that the value of such growth assets ...