2026 Trust Tax Filing Season – Panel Discussion - CPD Consortium
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Online Trust Tax Workshop:

The Tax Behind the Transaction

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  • 00Days
  • 00Hours
  • 00Minutes

Online Trust Tax Workshop:

The Tax Behind the Transaction

REGISTER NOW

2026 Trust Tax Filing Season:
Panel Discussion

Date:

23 September 2026

Time:

13:00-14:30

Platform:

Zoom

Cost:

Free

CPD Points:

1.5

What Has Changed and What Does It Mean in Practice?

On 8 September 2026, SARS published the changes and enhancements that taxpayers and practitioners can expect when the 2026 trust income tax filing season opens on 19 September 2026.

There are some important changes this year – from new section 25B reporting considerations and changes affecting special trusts and beneficial ownership, to the introduction of IT3(t) pre-population and SARS making greater use of information already reported to it.

But what will these changes actually mean when completing the 2026 trust return?

Join Sidney Fletcher, Michael Graskie and Cheryl Howard for a panel discussion as they work through the changes, consider the practical implications and discuss how trustees and practitioners should approach the 2026 filing season.

Date:

23 September 2026

Time:

13:00-14:30

Platform:

Zoom

Cost:

220.00

CPD Points:

1.0

Cost:

Free

CPD Points:

1.5

Register Now

Key topics

The conversation will look at:

  • What is changing on the 2026 ITR12T;
  • Where the changes may create practical difficulties or areas of risk;
  • What trustees and practitioners should be checking when completing the return; and
  • How SARS' increasing use of data changes the way trust tax compliance needs to be approached.

Bring your questions too – the panel will leave time to deal with the practical issues and questions arising from the changes.

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Who Should Attend?

Tax Practitioners and Professionals

Legal Advisors

Trust Administrators

Financial Advisors

Accountants

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Meet The Speakers

Portrait of Sidney Fletcher, expert in trust income tax registration and tax compliance guidance
Sidney Fletcher

Senior Manager: Tax Compliance

Sidney Fletcher is a qualified Tax Technician and Senior Tax Practitioner with more than 20 years of experience in tax, including extensive time at SARS specialising in taxpayer education and the administration of trusts and deceased estates.

As Senior Manager: Trust and Deceased Estates Tax Compliance at Tax Consulting South Africa, he brings extensive expertise in individual tax, trusts, and estates supporting clients with SARS engagement, compliance management and tax planning matters.

Michael Graskie

CHARTERED ACCOUNTANT

Michael Graskie is a highly experienced Chartered Accountant with 34 years of professional expertise across insurance, auditing, public sector oversight, and taxation. He obtained his BCom and BCom Honours degrees from the University of Johannesburg, formerly Rand Afrikaans University (RAU), and went on to build a distinguished career grounded in technical excellence, governance, and tax administration. After beginning his career in the insurance industry, Michael discovered his passion for auditing and progressed to become a partner in audit practice. In 2009, following a period at the Auditor-General, he joined the South African Revenue Service (SARS), where he fulfilled a range of specialist and leadership roles. He later became part of the SARS Trust Product Team, where he concluded his SARS career and made a significant contribution to the administration and development of trust-related tax matters. In 2019, Michael completed an MCom Tax through the University of Pretoria, with research focused on the complexity of trust tax legislation in selected SADC countries. With his rare combination of academic insight, practical tax experience, and deep exposure to trust administration, Michael brings valuable perspective to professional training and discussion on trusts, taxation, compliance, and modernisation.

As part of his duties at SARS, Michael was responsible for training staff members on a wide range of trust-related matters. He was also involved in designing and supporting trust modernisation initiatives, including the development and rollout of improvements through the annual Trust Tax Return and other implementation channels. This experience positions him as a knowledgeable and practical voice on the evolving trust tax environment and the operational realities faced by both tax practitioners and administrators.

Cheryl Howard

Chartered Accountant

Cheryl Howard is a Chartered Accountant with extensive expertise in estate planning, tax, and fiduciary services. Estate planning has become her core professional focus, where she brings decades of experience in guiding high net-worth families through complex legal, tax, and succession matters with clarity and care. Cheryl began her career at Deloitte before moving to Kessel Feinstein (now SNG Grant Thornton), specialising in Private Client Tax. In 1994, she joined BoE Private Bank, managing the Johannesburg office’s Private Client, Deceased Estates, and Fiduciary businesses.

By 2000, she had established her own multi-family office practice, dedicated to comprehensive tax, estate planning, and fiduciary solutions, while also overseeing venture capital and private equity investments on behalf of her clients. After selling her business in 2018 to an international fiduciary company, Cheryl led their South African office until 2020. Following a brief sabbatical, she re-established her independent practice, returning with a renewed focus on estate planning as the cornerstone of her professional work.

She has served the profession as a past Board member of the Fiduciary Institute of Southern Africa (FISA) and the Society of Tax and Estate Practitioners (STEP), and has contributed to SARS and Treasury projects. Cheryl frequently presents and publishes on estate and financial planning.

She has also appeared on TV and radio, sharing practical insights with a wider audience. Alongside her estate planning practice, Cheryl founded Four and Twenty (Pty) Ltd – an Accounting and Tax Compliance Practice, ensuring her clients have access to fully compliant tax and accounting support. She also continues to contribute to fiduciary training, venture capital and private equity initiatives, and philanthropic projects.

Through her work, Cheryl remains committed to helping families protect and preserve their legacies, while providing trusted guidance in all aspects of estate planning.

Designed for anyone handling provisional tax returns or in need of a refresher, this webinar will help you get your provisional tax estimates right and avoid unwanted penalties and interest.

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Professor Deborah Tickle

FROM THE DAVIS TAX COMMITEE
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Keitumetse Sesana

TAX TECHNICAL SPECIALIST AT SAIT

Keitumetse Sesana is a registered SARS practitioner who also holds the designation of Master Tax Practitioner from the South African Institute of Taxation. With a solid background in international corporate tax matters from her previous roles at KPMG South Africa, she contributes important insights to the development of tax policy across various areas.  

As a Tax Technical Specialist, Keitumetse currently specialises in tax legislative policy engagement across the various areas of taxation and also manages stakeholder relations and facilitates engagement with key government departments. She leads and is responsible for the strategic oversight and positioning of the SAIT Tax Technical workgroups, as well as other strategic engagements related to legislation. Her collaborative efforts and strategic engagement with the various industry tax specialists that are members of the SAIT Tax Technical workgroups is vital for drafting and submitting proposals to entities such as the Parliament of South Africa, National Treasury, SARS, the Department of Trade, Industry and Competition and the Office of the Tax Ombud with the aim of influencing and shaping the tax legislative framework. 

In addition to her legislative work, Keitumetse curates and manages content for tax practitioners as part of their Continuous Professional Development requirements. This includes hosting webinars and drafting content for various SAIT publications, helping professionals stay informed in the evolving tax landscape. 

Keitumetse holds a Master of Laws (LLM) specialising in Tax Law, a Bachelor of Laws (LLB), and a Bachelor of Commerce (BCom) Law degree. Keitumetse is passionate about contributing to and transforming the tax legislative landscape. 

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Delano Abdoll

Admitted Attorney, BA (Law), LLB, LLM at Tax Consulting SA

Delano is a highly skilled attorney admitted to the High Court of South Africa, with extensive knowledge and expertise in tax law. He holds a Bachelor of Arts in Law, a Bachelor of Laws, and a Master of Laws degree in Procedural Law, all obtained from the University of Pretoria. Delano has a strong focus on expatriate tax and individual cross-border taxation, making him an expert in dealing with complex tax issues faced by individuals who work or reside across international borders. With his comprehensive understanding of tax laws and regulations, he is able to provide exceptional advice and support to clients in need of expert tax planning and management.

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Tertius du Plessis

Professional Accountant and Crypto Taxpert

Tertius is a seasoned expert in the fields of finance and taxation, with a specialised focus on the realm of cryptocurrencies. His portfolio includes accounting services for a diverse range of clients, including individuals, private companies (Pty) Ltd’s, trusts, and deceased estates. He boasts a Bachelor of Accounting (BAcc) degree and has spent eight enriching years in the blockchain/cryptocurrency sector. In his role as a CryptoTaxpert, Tertius skillfully navigates clients through the intricacies of transitioning between fiat currency and cryptocurrency. His extensive knowledge of cryptocurrency, blockchain technology, trading, and HODLing, positions him as a reliable interpreter and manager of crypto data. Tertius’ profound understanding of South African cryptocurrency tax regulations equips him to deliver SARS-compliant, optimised crypto tax reports. He is dedicated to helping clients manage their crypto assets and ensuring a seamless flow of funds. He lives by the philosophy, “My compensation is not for the hours I put in, but for the value I deliver in those hours.” He believes that “What you pay is the price, what you gain is the value.” As a #CryptoTaxpert, his mission is to deliver unparalleled value to his clients.

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Piet Nel

CA (SA) Specialising in taxation

Piet Nel is a CA (SA) who specializes in taxation. He was previously the Project Director of professional development (tax) at SAICA, and the project director for tax at SAICA.  Before joining SAICA again, he was involved in tax consulting and tax dispute resolution. 

He is an accounting member of the Tax Court, second term. He is a visiting adjunct professor at Wits and was previously a lecturer in tax at the University of Pretoria to students doing a Master’s degree and at UNISA at postgraduate level.

He was a member of SAICA’s national tax committee and is still quite active in the development of tax legislation in South Africa by commenting on proposed legislation. Over a period of more than three decades, he presented numerous tax seminars and workshops to tax practitioners.

He regularly speaks on radio and TV and publishes tax related articles.He is involved, as a member of the SAICA’s Examination Committee, in setting the examination to test initial competence for prospective CA (SAs).

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Sophia Steyn

Admitted Attorney and legal advisor

Sophia Steyn is an experienced attorney with a strong background in will drafting, trust administration, and estate administration. With ten years of legal practice experience, including owning and managing her own practice, Sophia brings valuable management skills and a client-focused approach to her work. Currently employed at Rauch Gertenbach Inc., she specialises in drafting wills, establishing trusts, administering estates. Sophia’s expertise, professionalism, and commitment to exceptional client service make her a trusted legal practitioner in her field.

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Jerry Botha

Managing Partner
at Tax Consulting SA

Jerry Botha commenced his tax career in United Kingdom / United States Tax and served articles at McCorkindale & Holton’s London office. After being with the Big-4 accounting firms, in 2005 he started his own niche tax practice.

Tax Consulting South Africa has grown over the years to the largest independent tax practice in South Africa, which specialises in the most complex areas of tax planning and compliance. The firm is SARS recognised as a top 6 tax practice and a leading advisor to large multinational corporates, globally mobile individuals, high net worth professionals and families; but also fellow professionals on complex areas of South African and international tax.

Tax Consulting South Africa authored LexisNexis’ “Expatriate Tax” textbook, as critically acclaimed by the esteemed Judge Dennis Davis. The textbook is now in its 2nd edition.

Jerry enjoys a collaborative approach with fellow professionals, continuous professional development, commenting on legal development and growing the next generation of professionals.

 

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Portrait of a smiling female team member in a professional setting

Catherine Fourie

HEAD OF CPD CONSORTIUM

Catherine is a Chartered Accountant (CA(SA)) and tax practitioner who completed her articles at Deloitte in 2003. After three secondments to the United States of America and Canada, she rejoined Deloitte as audit manager for four years, whereafter she has been a lecturer on the BCom Accounting programme with the Nelson Mandela University for 15 years until early 2024. Her main subjects were Taxation, Auditing and Ethics and Corporate Governance, as well as lecturing on the MCom (Taxation) program. She has a deep passion for teaching to which she has dedicated most of her professional career, especially fundamental principles. She implemented innovative learning and teaching practices, both online and hybrid/flexible; always ensuring impactful learning. As a member of the SAICA Digital Acumen Working Group she has always been passionate about innovation and resilience, which are both essential for the sustainability and growth of the modern professional. With the many students which have been through her lectures, she is excited to now bring digital innovation to the upskilling of professionals who work in the ever-changing landscape of tax and accounting. Her approach and style is one of ensuring a sound technical base, from where she quickly makes tax and accounting highly practical and relevant; delivering immediate value for anyone attending her training sessions.

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Portrait of Sidney Fletcher, expert in trust income tax registration and tax compliance guidance

Sidney Fletcher

Senior Manager of Trust and Deceased Estate Compliance at Tax Consulting SA

Sidney is a versatile and results-driven qualified Senior Tax Practitioner. He has more than 20 years of experience working for SARS and was responsible for Taxpayer Education for a big part of that period. He is a dedicated professional with extensive knowledge and his affinity for Individual Taxes makes him an excellent tax planner and skilled at tax optimisation. Committed to the best care for clients through transparent communication. Skilled in negotiation with a strong ability to problem solve to assist clients with tax problems.

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Portrait of Roxshanna

Roxshanna du Toit

Independent Trust and Fiduciary Services Expert & CPD Project Coordinator

Roxshanna is a seasoned tax professional and was until February 2024 the Head of Tax, Standard Trust Limited. As one of the market’s largest leading fiduciary services providers, she worked daily on complex matters pertaining to tax and accounting for trusts, deceased estates and the commercial and family interests which necessarily comes therewith. She has a BCom (Taxation Honours) and also served as a lead representative for the Banking Association of South Africa (BASA) in providing input to SARS directly as impacts the fiduciary arena. Her interest sphere is streamlined solutions to overcome the administrative and operational challenges of trustees, accountants, tax practitioners and executors. She considers herself as a practical generalist who excels in getting the job done, and she has been involved in untangling, resolving and ensuring compliance of some of the largest and most complex South African and international trusts, estates and family structures. Her decision to start her own practice allows her to expand her professional horizon as well as spend more quality time with her son.