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Filter: Capital Gains Tax
Capital gains distributions between trusts – who gets taxed?

03 December 2024

Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by... the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.

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9
Article
The taxes applicable to a deceased estate

29 May 2024

When a person passes, their estate must be reported to SARS and so becomes a new taxpayer with various taxes... applicable. If the deceased had foreign assets, international taxes may also apply. The executor of the deceased estate is responsible for handling all tax matters related to the deceased estate, which can become quite complex, depending on the nature of the estate. In this article, we look at some of the most important taxes applicable to a deceased estate.

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94
Article
You must take capital gains tax into account in your estate planning

04 October 2023

When assisting clients with estate planning and discussing the tax considerations applicable to their estate upon their death, an often... misunderstood and unplanned for consequence following a death is capital gains tax (“CGT”). In this article, we take a closer look at some of the considerations that come into play with respect to CGT and how regular review of your estate plan is important to ensure that the latest tax considerations have been incorporated into your estate plan.

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397
Article

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Advice and support regarding the consolidation or subdivision or immovable property, including the preparation and lodging of documentation with the Deeds Office, obtaining all necessary aut...

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Administration of Estates

Administration of deceased estates includes advice and guidance, executorships, preparation of all documentation for submission to the Master of the... High Court, preparation of agreements, management of estate assets and liabilities, and all related aspects to ensure a successful administration of a deceased estate.

Black Economic Empowerment

Advice and support in respect of Black Economic Empowerment (BEE) scorecard planning, BEE transaction structuring, equity transactions and ownership models,... empowerment funding, BEE compliance in respect of relevant BEE legislation, codes and charters, skills development, centralized procurement and socio-economic and enterprise development initiatives.

Child Rights

Advice, guidance and support in respect of child rights, including protection, maintenance, custody, adoptions, surrogacy, legal representation, mediation, negotiation, investigations,... drafting of documentation and agreements, initiation of proceedings and all other matters relating to child rights.

Commercial Contracting

Advice and drafting of all types of commercial, business and other agreements and transaction documents, standardised contract formats, reviews and... audits, risk assessments, negotiation, mediation and dispute resolution.

Competition Law

Advice and support regarding competition law, merger compliance, representation, opinions and all other related aspects of competition law.

Consolidation and Subdivision

Advice and support regarding the consolidation or subdivision or immovable property, including the preparation and lodging of documentation with the... Deeds Office, obtaining all necessary authorities and approvals, engaging with third parties, management of the consolidation or subdivision process.

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