What can SA do to prosper in a low-tax world?

What can SA do to prosper in a low-tax world?

One of the positive surprises in South Africa’s 2020 budget was the announcement that the country’s corporate tax rate would be dropped by 1%. This means that from 1 April 2022, companies will pay tax at a flat rate of 27%. National Treasury deputy director-general,...
Testamentary reservation – too much control?

Testamentary reservation – too much control?

Testamentary reservation allows a trustee to exert control of a trust after their death. But SARS seldom looks kindly on this.  One of the essential elements for the creation of a valid Trust is that the assets held in the trust must be administered separately from...
Murder and Succession

Murder and Succession

In South African law, a person who causes the death of another is said to be disqualified from inheriting from the person they kill. But it’s not always as simple as this. This article will look at a few fascinating inheritance court cases where murder has played a...