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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

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

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

Trust reform - is there something in the offing?

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 18 2012

SARS’ focus on High Net Worth Individuals (HNWI’s) and their trusts has been a recurring theme in previous Tax Alerts

Does it fall in my estate? - Part 2

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 16 2012

In this alert we continue our focus on assets that may or may not fall into your estate

Capital gains tax & the creation of assets

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 30 2012

In terms of the Eighth Schedule to the Income Tax Act (the “Act”) capital gains tax (“CGT”) is levied in respect of the “disposal” of any “asset” by a person

Dividends tax and the beneficial owner - should a dividend be paid to a trust?

DLA Cliffe Dekker Hofmeyr
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South Africa
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April 20 2012

The issue pertaining to whether a trust is liable for dividends tax should a company pay a dividend to the trust as the registered owner of the shares has recently been clarified by SARS

The tax treatment of a foreign testamentary and discretionary trust

DLA Cliffe Dekker Hofmeyr
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South Africa
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April 13 2012

SARS recently released Binding Private Ruling 116 (BPR116) in which it dealt with the income tax consequences for a resident beneficiary (beneficiary) of an amount to be received as a distribution from a non-resident discretionary testamentary trust (foreign trust A) and the subsequent donation of that amount by the beneficiary to another trust that is also a non-resident (foreign trust B

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Search results

Trusts - is the conduit principle in peril?

Reforming the taxation of trusts: a long time coming

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

Disposal of residence

Consequences of using a trust for estate planning

Trust reform - is there something in the offing?

Does it fall in my estate? - Part 2

Capital gains tax & the creation of assets

Dividends tax and the beneficial owner - should a dividend be paid to a trust?

The tax treatment of a foreign testamentary and discretionary trust

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