Author Davis et al
Edition Lexis Nexis


A comprehensive reference work on the theory and practice of estate planning. It also includes relevant legislation.

Estate Planning is a comprehensive reference work that covers both the theoretical concept as well as the practical application of estate planning. It allows estate planners to review their techniques on an ongoing basis and to take full advantage of the latest developments. It begins with a general introduction to estate planning, deals with the legal environment and examines those areas of law, tax and estate duty that are relevant to the subject and then sets out various estate planning tools and structures in detail. It includes relevant legislation, such as the Estate Duty and Wills Acts and the donations tax, capital gains tax, anti-avoidance and trust provisions of the Income Tax Act, as well as interpretation notes, rulings, exchange control guidelines and death duties agreements. Updated on a regular basis to keep current with changes in legislation and case law.