May 12, 2017

Interest free loans and trusts

The recent introduction of section 7C to the Income Tax Act[1] brought the taxation of trusts, and the funding thereof specifically, under the spotlight again. Briefly, […]
February 20, 2017

So what is the future of trusts?

One of the questions that we are most confronted with by our clients is what the future of trusts are in South Africa. Some questions even […]
January 30, 2017

Die belangrikheid van die onafhanklike trustee

‘n Welbekende hofsaak, Land Bank of South Africa vs JL Parker and Two Others (die Parker-saak) het die vereistes vir die benoeming van onafhanklike trustees onherroeplik […]
November 28, 2016

Rentevrye lenings of lae rente lenings aan trusts – Hersiene Wysigings Wetsontwerp op Belastingwette (23 September 2016)

Die hersiene Wysigings Wetsontwerp op Belastingwette is beskikbaar vir kommentaar. Die nuwe voorgestelde artikel 7C se impak op trusts verskil van ons vorige skrywe. Die netto […]
June 29, 2016

So what is the future of trusts?

One of the questions that we are most confronted with by our clients is what the future of trusts are in South Africa. Some questions even […]
December 9, 2015

Using a trust for estate duty purposes

Trusts are popular mechanisms through which individuals often structure their affairs to ensure efficient administration of their estates when they should one day die.  One of […]
November 13, 2014

Nuwe trust opgawes

SARS het die inkomstebelastingopgawes vir trusts gewysig. Die nuwe vorm (ITR12T) is vanaf 3 Oktober 2014 beskikbaar op eFiling en vervang die ou IB12TR vorm. Die […]