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Will and Trust
Advice and guidance in respect of the drafting and execution of a will, planning and formation of a family / business / testamentary trust, taxation, compliance and fiduciary aspects, registration of trusts and safe storage of wills.
Team
Insights
Trustee responsibilities have become even heavier
26 June 2024
The Trust Property Control Act 57 of 1988 (“TPCA”) provides the framework for the effective and efficient operation of a
...
trust. The Act confers a range of statutory duties on trustees when appointed, which duties have recently been extended by the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of
show more
READ MORE
171
Article
New CIPC changes for the filing of annual returns
15 January 2024
CIPC has again announced changes to the CIPC system for the filing of annual returns and beneficial ownership information, which
...
introduces mandatory obligations for companies and close corporations when filing their annual returns.
show more
READ MORE
218
Article
New SARS beneficial ownership disclosures when filing your trust tax returns
29 November 2023
Trustees should take note of additional requirements relating to the filing of provisional Trust tax returns in January 2024 as
...
SARS climbs on the beneficial ownership reporting train.
show more
READ MORE
333
Article
The latest developments in respect of the new Anti-money Laundering Legislation
04 October 2023
In this article, we provide an important update to trustees and company directors on the latest developments in respect of
...
the newly introduced beneficial ownership reporting for trusts and companies as introduced by the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022 (“Amendment Act”) whi
show more
READ MORE
292
Article
Trusts: Majority rules, or unanimity triumphs?
27 July 2023
Everyone is familiar with the term ‘majority rules’ and generally when applied it means that the decision of the majority
...
sticks and is valid. The question that arose in the recent case of Shepstone & Wylie Attorneys v Abraham Johannes de Witt N.O. and Others [2023] ZASCA 74 was whether the majority decision by the trustees
show more
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313
Article
Why can deceased estates take so long to be finalised?
29 May 2023
The family of a deceased are often confronted with the harsh reality of having to wind up a deceased’s estate
...
after his or her passing. Usually, there is the expectation that this should go quickly, but unfortunately, the reality is that the process is hardly ever a quick one. So how long then does it take to wind up a deceased estate?
show more
READ MORE
439
Article
Trustee responsibilities have become even heavier
26 June 2024
The Trust Property Control Act 57 of 1988 (“TPCA”) provides the framework for the effective and efficient operation of a
...
trust. The Act confers a range of statutory duties on trustees when appointed, which duties have recently been extended by the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022 (“Amendment Act”) which amended the TPCA. In this article, we unpack the duties that form part of the responsibilities which are assumed when a trustee is appointed.
show more
READ MORE
171
Article
New CIPC changes for the filing of annual returns
15 January 2024
CIPC has again announced changes to the CIPC system for the filing of annual returns and beneficial ownership information, which
...
introduces mandatory obligations for companies and close corporations when filing their annual returns.
show more
READ MORE
218
Article
New SARS beneficial ownership disclosures when filing your trust tax returns
29 November 2023
Trustees should take note of additional requirements relating to the filing of provisional Trust tax returns in January 2024 as
...
SARS climbs on the beneficial ownership reporting train.
show more
READ MORE
333
Article
The latest developments in respect of the new Anti-money Laundering Legislation
28 August 2023
In this article, we provide an important update to trustees and company directors on the latest developments in respect of
...
the newly introduced beneficial ownership reporting for trusts and companies as introduced by the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022 (“Amendment Act”) which came into full effect on 1 April 2023 and affects all trusts and companies in South Africa.
show more
READ MORE
292
Article
Trusts: Majority rules, or unanimity triumphs?
27 July 2023
Everyone is familiar with the term ‘majority rules’ and generally when applied it means that the decision of the majority
...
sticks and is valid. The question that arose in the recent case of Shepstone & Wylie Attorneys v Abraham Johannes de Witt N.O. and Others [2023] ZASCA 74 was whether the majority decision by the trustees of a trust needed a resolution signed by all the trustees to be valid. In this article we take a look at the decision and what it potentially means for the law of trusts in South Africa.
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READ MORE
313
Article
Why can deceased estates take so long to be finalised?
29 May 2023
The family of a deceased are often confronted with the harsh reality of having to wind up a deceased’s estate
...
after his or her passing. Usually, there is the expectation that this should go quickly, but unfortunately, the reality is that the process is hardly ever a quick one. So how long then does it take to wind up a deceased estate?
show more
READ MORE
439
Article
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