"Exchange Control and Tax Amnesty 2003: A Practical Guideline is an approach to dealing with amnesty applications. It tells you how to go about deciding whether to apply for amnesty or not and if so what information you need to gather.

The work includes the administration involved in applying. It includes a step-by-step guide with a checklist of attachments that need to be included. The application form is also included as part of the annexures.

Illustrative examples are built into the body of the work. In particular, examples are given as to what constitutes a breach and what does not constitute a breach Relevant legislation is included at the back of the work "

Table of Contents

1 TRUST AMENDMENTS

1.1 Introductory Guidelines

1.2 Proforma Letters

2 ESTATE PLANNING

2.1 Introduction

2.2 Transferring the CGT liability to the heirs

2.3 Registration

2.4 Claiming a ‘credit’ in the estate

2.5 Executor as a representative taxpayer

2.6 What is excluded on death

2.7 The position of the heir or legatee

2.8 Trusts – Testamentary and inter-vivos

2.9 Offshore Trusts

2.10 The Blue Print Estate Plan