Trust

November 18, 2019

Employee trust: Distributions

Binding Private Ruling 330 (“BPR330”) was issued on 3 October 2019 and relates to the tax implications arising from distributions of dividends and other amounts from […]
October 12, 2018

Special trusts

The Income Tax Act[1] includes specific provisions for “special trusts”. These trusts are taxed on the same sliding scale applicable to natural persons, which could be […]
April 19, 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, […]
April 28, 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 […]
June 25, 2015

Inter-vivos trusts en testamentêre trusts

Daar bestaan heelwat onkunde oor die gebruik van trusts tydens erflatings. Hierdie artikel poog om lig op hierdie belangrike kwessie te werp. ‘n Inter-Vivos Trust staan […]
June 25, 2015

Inter-vivos trusts and testamentary trusts

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 […]
March 31, 2015

VOOR- EN NADELE VAN TRUSTS

Trusts hou verskeie voordele, maar ongelukkig ook nadele in. Alhoewel hierdie waarskynlik nie ‘n samevatting van alle voordele en nadele is nie, deel ons graag ons […]
March 31, 2015

ADVANTAGES AND DISADVANTAGES OF TRUSTS

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 […]
February 26, 2015

SO WHEN AM I AUTHORISED TO ACT AS TRUSTEE?

The Trust Property Control Act 57 of 1988 defines a trustee as meaning “any person (including the founder of the trust) who acts as a trustee […]
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