Unlike “conventional trusts” that are taxed at a flat tax rate, a special trust is taxed on the same sliding scale applicable to natural persons. The […]
The South African Revenue Service (“SARS”) implemented several changes to the income tax returns for trusts (the ITR12T) on 26 February 2018. These changes apply in […]
National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led […]
Deur Nico van Gijsen 22 Augustus 2016 Die dae van die deurvloeibeginsel misbruik om belastingverpligtinge te verminder is verby. Neem dus kennis van die voorgestelde artikel […]
Much ignorance exists regarding the use of Trusts during bequests. This article will endeavour to shed some light on this important issue. An Inter-Vivos Trust is […]
Trusts have various advantages, but unfortunately there are also disadvantages. Although this is not a complete synopsis of all the pros and cons, our experience may […]
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