Section 7C and Trusts
An important amendment to the Income Tax Act pertains to interest free or low interest loans to Trusts. Section 7C. If a connected person, or a company at the instance …
Update on changes in the Tax Acts
Disclaimer This document does not constitute tax advice and must not be relied on for any purpose. It is merely a summary of important changes to the Income Tax & …
Is a trust liable for dividends?
Is a trust liable for dividends? Prof Emil Brincker* 13 May 2012 A recent clarification by Sars. The issue pertaining to whether a trust is liable for dividends tax should …
DIVIDEND TAX vs STC
THE NEW DIVIDEND TAX – DOES IT MAKE A DIFFERENCE FOR YOU AND ME? Yes, indeed it does! On April 1 STC will change to Dividends Tax (DT). Although the …
Trusts & Trustees
Pitfalls in the administration of trusts Some reminders from the courts A lengthy article but indicating very important points; that there must be a separation between the donar and the …