November 23, 2016

Proposed amendment to the taxation of trusts

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 […]
February 10, 2017

Lenings aan Trusts

Nuwe belastingwetgewing, en spesifiek ‘n nuwe artikel 7C wat in die Inkomstebelastingwet ingevoeg is, het ‘n groot invloed op leningsrekenings wat deur ‘n trust aan ‘n verbonde […]
June 3, 2021

Can losses be distributed out of a trust?

On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt with […]
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