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Trusts - is the conduit principle in peril?

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 31 2013

The announcement regarding trusts in the 2013 budget is notable for two reasons: its brevity and its lack of detail. Any comments made in advance of

Same sex marriages

DLA Cliffe Dekker Hofmeyr
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South Africa
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March 11 2013

The evolvement of our law to the extent that it falls short of the imperatives of the Bill of Rights is dependent on the interaction between judicial

Reforming the taxation of trusts: a long time coming

DLA Cliffe Dekker Hofmeyr
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South Africa
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February 27 2013

High Net Worth Individuals (HNWI's) and their use of trusts for tax and estate planning purposes go hand in hand. A trust is often praised for its

What’s in a name: 'primary residence' examined

DLA Cliffe Dekker Hofmeyr
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South Africa
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November 9 2012

The term 'primary residence' is defined in paragraph 44 of the Eighth Schedule to the Income Tax Act, No 58 of 1961 (ITA) (read with paragraph 1

A spouse by any other name

DLA Cliffe Dekker Hofmeyr
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South Africa
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October 24 2012

With the advent of our democratic Constitution and against a backdrop of universal secularisation many social and political structural changes to our sociatal institutions have occured over the last two decades

Disposal of residence

DLA Cliffe Dekker Hofmeyr
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South Africa
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October 17 2012

The Taxation Laws Amendment Act, No 7 of 2010, which came into operation on 1 October 2010, inserted Paragraph 51A of the Eighth Schedule to the Income Tax Act, No 58 of 1962, which widens the relief in respect of the disposal of a residence and imposes certain new conditions

Consequences of using a trust for estate planning

DLA Cliffe Dekker Hofmeyr
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South Africa
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August 31 2012

A well-known estate planning technique is this: A person sells a growth asset to a trust on loan account

Dependent’s claim for loss of support and the application of the Assessment of Damages Act, No 9 of 1969

DLA Cliffe Dekker Hofmeyr
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South Africa
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August 7 2012

The legal basis for the entitlement of persons, to claim from the Road Accident Fund (RAF) due to the death of or bodily injury to any other person, is the existence of a legal duty of the deceased or injured person to support the claimant, without which there would be no claim