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2016 Trusts & Estate Planning DVD

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2016 Trusts & Estate Planning 

For some time now, we have been aware that high net worth individuals and trusts remain high on the list of SARS’ focus areas. CRS, AEOI and the overall improvement on information as well as the more complex annual tax filing requirements has certainly ensured that SARS and Treasury now understand the benefits and mechanisms of a trust. Or did the new information cause more confusion?


We do not know the final answer as yet, even the Davis Tax Committee (DTC) in the second and final report dealing with trusts and estate duty, suggested more in-depth research by SARS. Amongst all this uncertainty, the only certainty is our clients’ questions: Is there a future use for a South African Trust? Should I not create an offshore trust? And the more recent one: Once the SA Reserve Bank changes their rules, will there be no further need for a foreign trust?


Join us as we consider and review, and take a much more practical (example-based approach) to Income Tax, Capital Gains Tax, Exchange Control and Tax Administration Act, covering the below topics.

Course Content

The following topics will be covered during this seminar:

  • The current legislation dealing with

    • South African Trusts and resident beneficiaries

    • South African Trusts and tax non-resident beneficiaries

    • The conduit principle – codified or under threat

  • Proposed new legislation and anti-avoidance measures

    • Section 7C

      • Connected persons

    • Post Davis Tax Committee – what now?

  • The greatest areas of risk for the tax practitioner (by way of practical examples) 

    • Compliance regarding TAA, IT (including CGT), VAT and Estate Duty

    • Other legislative compliance

  • Trust Deeds

    • Requirements for a valid trust deed and the separation of control

    • Ensured compliance with the trust deed

    • Amending Trust Deeds – pros, cons and the risks

      • Pouring over vs. pouring out and dissolving

      • Separate trusts for the next generation

      • Changing beneficiaries

    • The roles of trusts in succession planning

  • Possible solutions to address the most recent anti-avoidance rules

    • Services rendered through a trust – at risk?

    • Are the trustee’s employees? The beneficiaries?

    • Vesting of rights/assets – an acceptable solution

      • Vesting of assets/vesting of rights

    • Bewinds Trust – should we reconsider the benefits

    • Corporate Transactions Rules – Section 41 to 47 of the ITA

  • Trustees

    • The need for a corporate trustee vs. an independent trustee

    • Importance of timeous and correct trustee resolutions

    • What trustees should know and do at the beginning of a tax year

    • Personal liability and negligence claims

  • Offshore Trusts

    • Taxation of trust founder and deemed accruals

    • Taxation of non-resident trust income and capital

    • Taxation of resident beneficiaries.

    • Section 31 vs. Section 7(8)

  • Taxation of local trusts

    • Tax Administration Act which in turn speaks to

      • The withholding taxes – interest and royalties

      • Transfer duty

      • Securities transfer tax

      • Income Tax

        • Section 7 – recent examples

      • CGT

      • Donations Tax

        • Section 7C – tax or donations tax anti-avoidance

        • Carved out or excluded trusts

        • The Krok trust decision

      • Estate Duty

        • Estate Duty and the family trust

      • VAT

    • Non-resident beneficiaries

    • Section 7C – examples

      • Unpacking the threat 

      • The road ahead

  • General

    • Tax Administration Act and information that can be requested by SARS

    • Use of Trading Trusts

  • Trusts and estate planning           


Hugo van Zyl

CA S(A) TEP MTP(SA) M.Com (Tax)


Hugo van Zyl is a chartered accountant passionately committed to people facing tax challenges, be it the resident or migrated taxpayer, his trusted accountant, auditor, his tax lawyer or the trustee of the family office or trust. Since qualifying and joining SAICA as CAS(A), some 30 odd years ago, Hugo joined SAIT as Master Tax Practitioners and STEP as Trust and Estate Practitioner. Since 1994 his focus has been on migrant taxpayers, be it the returning exiles, those departing for Perth, London, New York, Tel Aviv or Buenos Aires and Los Angeles. The Chris Hani murder saw his audit partner leave South Africa within six weeks, leaving him to acquire specialist knowledge on non-resident trust beneficiaries and exchange control issues acquired through trial and error. In 2003/2004 Hugo consulted on more than 1000 tax and exchange control amnesty applications, he lectured from Johannesburg to Wembley (UK) and in between in Springbok Bar, Encino, Los Angeles.  Hugo has lectured countrywide (on behalf of SARS and SAICA) and later, on his own initiative in the USA and UK, at the time Treasury introduced VAT, RSC Levies, and CGT. What is today known as the SARS Guide on CGT, began as the treasured lecture material SARS confidentially made available to him in late 2000 and early 2001. In 2012 Hugo relocated from Gauteng to the Western Cape, where has joined Breytenbach Cross-Border Advisory, closely linked the Breytenbachs Immigration Consultants based in London.


This DVD and successful completion of the online assessment will secure 4 hours verifiable output CPD points/units.

Including the following professional bodies. (SAICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA, ICBA, IAC, AAT)

Event Investment

This CPD event will be recorded and available to purchase on DVD. Available 28 October 2016.
Member: R650.00
Non-member: R720.00

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