Trust Law and Practice is a practical reference covering all major areas of trust law including taxation.
Edition/issue: 10
Published: November 2025
Publisher: LexisNexis South Africa
Trust Law and Practice is a practical reference covering all major areas of trust law including taxation.
This accessible, practical guide simplifies the complexity of trust law, and focuses where necessary, on the technical aspects thereof. The practical implications of the more important provisions of the Trust Property Control Act, and various major areas of trust law including tax law and Capital Gains Tax are covered.
Available in print (looseleaf) and online format. Print includes updates for 12 months, thereafter updates are billed annually in advance. Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.
- Trust Law and Practice
Chapter 1 - Introduction and history
Chapter 2 - The elements of a trust
Chapter 3 - The trustee
Chapter 4 - The beneficiary
Chapter 5 - Classification of trusts
Chapter 6 - Capita selectae in the law of trusts
Chapter 7 - Trusts and the law of taxation
Chapter 8 - The trust as a practical instrument in estate planning
Chapter 9 - The trust deed/instrument
- Annexures
Annexure A - Business entities - a comparison
Annexure B - Tax consequences resulting from the disposal of a commercial building when held in different business entities
Annexure C - Should growth assets still be transferred to a trust?
Annexure D - Documents required for the registration of a trust:
- The Act
- Trust Property Control Act 57 of 1988