Capital allowance and recoupments -- Assessed losses and debt benefits -- Financial instruments -- Dividends, foreign dividends and dividends tax -- Fringe benefits, allowances and share gains – Employees’ tax and provisional tax -- Retirement benefits and planning -- Investment income: residents and non-residents -- Capital gains tax -- Donations tax and estate duty -- Taxation of trusts and estates -- Estate planning -- Value-added tax -- Tax avoidance, administration, objection and appeal -- Integrated questions – Foundations – Appendices: Rates and monetary limits – Life expectancy table – Annuity table.