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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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Article
When and how can a trustee resign from a trust?

03 December 2024

There is often great uncertainty and misconceptions when it comes to the resignation of trustees of a trust. In this... article, we look at the requirements for the resignation of a trustee from an inter vivos trust and a testamentary trust. 

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Article
Can you challenge maintenance when you’re in arrears?

03 December 2024

The duty to maintain a child is of utmost importance. But what happens when your financial circumstances change, causing you... to fall behind on maintenance payments? Can you challenge the maintenance order in such a situation?

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Article
Can a sale in execution proceed while an appeal hangs in the balance?

03 December 2024

In this article, we explore some of the complexities relating to the general rule of suspension during an appeal.

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Article
Slip and trip: who is liable?

27 November 2024

With a growing number of ‘slip and trip’ cases being referred to our courts, property owners must understand what they... need to do to avoid liability for injuries sustained on their property. In this article, we examine the recent case of Ngwenya vs Accelerate Property Fund (2022/13159) [2024] ZAGPJHC 880 to explore the latest rulings regarding property owner liability.

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Article
Developers caught off guard with sectional title costs

31 October 2024

In a recent ruling, the KZN High Court clarified that developers holding a real right of extension are   responsible for... contributing to the maintenance costs of sectional title schemes.

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