Monthly Archives: March 2017

BUDGET 2017

Following the annual national budget speech delivered by Finance Minister Pravin Gordhan on 22 February, we highlight some of the most significant matters arising below: A new tax bracket will be introduced targeting the wealthy as well as trusts. It … Continue reading

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HOW TO DEREGISTER A TRUST

Extract from Chief Master’s Directive 2 of 2017 – Trusts: Dealing with various trust matters The deregistration of trusts There is no provision in the Trust Property Control Act, 1988 that requires the deregistration of trusts. However, there may be … Continue reading

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NON-EXECUTIVE DIRECTORS LIABLE FOR VAT

If they receive fees exceeding R1m in 12-month period – SARS. Ingé Lamprecht  /  14 February 2017 00:04 Moneyweb JOHANNESBURG – A ruling by the South African Revenue Service (SARS) that non-executive directors are required to register and charge VAT where … Continue reading

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KEY QUESTIONS ON ESTATE PLANNING

Estate planning is like backache – sometimes you need alignment. Tiny Carroll*  /  19 June 2012 09:01 I often say to clients that “Estate planning is like dealing with a backache – sometimes all it requires is a visit to the chiropractor for … Continue reading

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