One of the largest assets of a typical deceased estate is often the deceased's principal place of residence. What is often inadvertently overlooked is that the sale of the residence may trigger a number of Capital Gains Tax issues for the estate. Given that executors can be held personally liable for income tax liabilities post the distribution of the estate's corpus, it is critical that practitioners familiarise themselves with the many idiosyncrasies relating to this particular estate asset. This book discusses the issues that should be considered in assessing the possible Capital Gains Tax...