n Business Tax and Company Law Quarterly - trusts and trustees revisited

Volume 4, Issue 1
  • ISSN : 2219-1585


For many years now there has been a prolifiaration of trusts, mainly established by wealthy taxpayers to preserve their assets for future generations and to avoid estate duty. These trusts are usually administered by the taxpayer and his or her friends, with little or no trust administration experience. As will be demonstrated in this article, there are many aspects that a trustee must have knowledge of in order to properly administer a trust so as to ensure compliance with the law.

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