Webinar | Final Preparation Trust Tax Filing Season 2025 and Important Constitutional Court Case - CPD Consortium

Final Preparation Trust Tax Filing Season 2025 & Important Constitutional Court Case

With the 2025 Trust Tax Filing Season closing on 19 January 2026, this webinar focuses on the key updates and practical considerations you need for a smooth and accurate final submission. Whether you’re completing your trust tax returns or need a focused refresher before the deadline, this session will equip you with the essential guidance to wrap up the season confidently.

In addition, we will touch on the recent Constitutional Court case Shepstone and Wylie Attorneys v De Witt N.O. and Others [2025] ZACC 14, as well as related law amendments. While these updates sit alongside the main tax-season focus, they remain important context for trustees and practitioners as we move into the new year.

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Date:

13 January 2026

Time:

10:00 - 11:30

Platform:

Zoom

Fee:

Free

CPD Points:

1.5

Fee:

Free

CPD Points:

1.5

Register Now

Avoid penalties and stay compliant with the latest on trusts. This session will cover important compliance requirements, recent SARS updates, and practical guidance to ensure timely and accurate submissions.

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Key topics

In this session, the following key topics will be discussed: 

  • The implications of Shepstone and Wylie Attorneys v De Witt N.O. and Others [2025] ZACC 14
  • Trust Registration and Updating of Trust Details:
    Process and SARS policy changes.
  • Trustees’ Responsibilities:
    Key legal obligations under the Trust Property Control Act and Tax Administration Act related to tax compliance and reporting.
  • Passive vs. Dormant Trusts:
    Clarifications on what qualifies as a passive or dormant trust and reporting requirements.
  • Vesting vs. Distribution:
    Final clarifications on the tax implications of vesting and distribution for beneficiaries.
  • Final Filing Preparation:
    Last-minute tips for ensuring compliance and accurate reporting as the filing deadline approaches.
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Who Should Join?

Tax Practitioners & Consultants

Assisting clients earning offshore income, non-resident clients and those ceasing or reinstating RSA tax residency

Financial Managers & Accountants

Advising individuals with international tax exposure

Corporate Tax Advisors

Assisting clients with structuring global operations tax efficiently

Meet The Speakers

Sidney Fletcher

Senior Manager: Tax Compliance

Sidney Fletcher 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.

Anelmari Truter

Tax Attorney

Anelmari Truter is an Admitted Attorney of the High Court of South Africa and part of the tax legal team at Tax Consulting SA. Anelmari is well-versed in cross-border tax, trust tax and related technical areas.

Portrait of a smiling female team member in a professional setting
Catherine Fourie

Head of CPD Consortium

Catherine Fourie is the Head of CPD Consortium and, until early 2024, served as an experienced lecturer in the BCom Accounting program at Nelson Mandela Metropolitan University (NMMU) for 15 years. As an experienced lecturer, Catherine combines her extensive academic background with practical expertise in accounting and finance. Her comprehensive understanding of both theoretical and practical aspects of the field enhances her approach to professional development.

Whether you manage trusts daily or assist clients occasionally, this session ensures you close the filing season with clarity, confidence, and full compliance. Register Now!

#TrustTax #TaxFiling #SARSCompliance #TrusteesResponsibilities #TrustTaxSeason2025 

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What Our Clients are Saying

Thank you for this webinar, it was well informed an excellently prepared. Looking forward to the next one!
- Past IT3(t) Reporting Attendee
The speakers are the most passionate educators. They make it easy to learn and follow. I enjoy all of the CPD Sessions
and always feel that I learn a lot from them
- Past IT3(t) Reporting Attendee
Thanks to the speakers. Thoroughly informative and enjoyable. I look forward to the Q& A to follow..
- Past IT3(t) Reporting Attendee
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Terms & Conditions 2025

What does an annual subscription cover?

In accordance with the SARS External Guide: Criteria for the Registration of Tax Practitioners (effective 11 October 2024) at page 5, “a year commences on 1 January and ends on 31 December of a year…”

Therefore the 2025 annual package applies to the year ended 31 December 2025.  CPD Consortium acknowledges that the compliance requirements of the relevant RCB’s extend beyond the calendar year and therefore subscription package holders will enjoy access to the following until 31 October 2026:

  • CPD Consortium Portal, to view and download certificates of completion
  • All 2025 on demand offerings

Renewing your subscription for the 2026 year provides full access to on demand offerings and live events from 1 January 2026. 

Note: It is essential to understand the requirements of your RCB in respect of cut-off dates and reporting requirements.

What are the SARS CPE (CPD) requirements?

SARS External Guide: Criteria for the Registration of Tax Practitioners at page 5:

  • A tax practitioner must have successfully completed a minimum of 18 verifiable CPE hours per year, which consists of 10 tax hours, 2 ethics hours, and 6 hours relating to the service provided.
  • A tax practitioner is required to retain a record of their CPE for 5 years, e.g., competency certificates

Please note: A year commences on 1 January and ends on 31 December of a year, and therefore the 18 hours is calculated on a pro rata basis for newly registered tax practitioners depending on the registration date.

Note: It is essential that a tax practitioner ensures that any additional requirements of their RCB are also met.

All webinars, learning materials, slides, and Q&A answers are for training purposes, do not constitute tax advice or options and should not be construed as such. 

 1. Definitions

  • “CPD Consortium (Pty) Ltd” / “we” / “our” refers to CPD Consortium (Pty) Ltd and its affiliates. 
  • “Subscriber” / “you” refers to any person or entity purchasing or accessing our packages, courses, or services. 
  • “Services” include live webinars, on-demand recordings, events, learning materials, and subscription packages. 
  • “Subscription” means an annual granting access to designated CPD Consortium (Pty) Ltd services.  

2. Packages

  • CPD Consortium (Pty) Ltd offers Annual Packages. 
  • Subscription access includes: 
    • Attendance to live CPD webinars. 
    • Access to recordings, slides, and assessments via live portal (where applicable). 
    • Issue of certificates for verifiable CPD hours. 
  • Package inclusions may vary each year. Full details are provided on our website. 
  • Packages are valid for the calendar year (1 January – 31 December), in accordance with the SARS CPE (CPD) year.1 

Access to CPD Portal 

  • Active subscribers receive access to the CPD Consortium (Pty) Ltd Portal, where attendance data, CPD hours, and certificates are securely stored. 
  • The portal also provides access to recordings, slides, and questionnaires linked to the subscriber’s package. 

Upon expiry of the annual package: 

  • Subscribers who renew will retain uninterrupted access to their portal and all linked content. 
  • Subscribers who do not renew will retain access to their profile for the purpose of downloading certificates and accessing prior records. 
  • Access to on demand offerings for non-renewing subscribers will remain available until 31 October of the following year, after which access will be terminated. 
  • Subscribers remain responsible for understanding the requirements of their RCB in respect of CPD points, cut-off dates and reporting requirements. 
  • After termination, CPD Consortium (Pty) Ltd will continue to securely store records of certificates for a period of 5 years, which can be requested in writing. 

3. Payment Terms

  • Annual packages must be paid upfront. 
  • Access is only activated once proof of payment is received. 
  • Prices are inclusive of VAT unless otherwise stated. 

4. Cancellations & Refunds

  • Refunds for live events / webinars: If an attendee is unable to attend a live event, the recording will be made available to them.  If their recording is not available for any reason, a full refund will be processed, on provision of the relevant supporting documentation. 
  • Package purchases are refundable to the extent that no events have been attended and within 5 days of the subscription date. CPD Consortium (Pty) Ltd reserves the right to cancel or reschedule events. In such cases, clients may attend the rescheduled event, access the recording, or request a refund. 

 5. Access & Use

  • Subscription access is limited to registered individuals. Sharing of login credentials is prohibited. 
  • Materials may only be used for personal professional development. Redistribution or resale is not permitted. 
  • Certificates are issued only to the individual(s) registered with full name and email address provided. 

6. Intellectual Property

  • All content, course material, recordings, and event resources remain the intellectual property of CPD Consortium (Pty) Ltd. 
  • You are granted a non-exclusive, non-transferable licence to use materials for personal CPD purposes. 

7. Liability

  • CPD Consortium (Pty) Ltd will make every effort to deliver services as advertised, but reserves the right to make changes to speakers, content, or schedules. 
  • We are not liable for indirect or consequential losses, including loss of income or opportunity. 
  • Technical disruptions outside our control (e.g. internet outages, load-shedding) do not qualify for refunds, but recordings will be provided where possible. 
  • All webinars, learning material, slides, and Q&A answers are for training purposes, do not constitute tax advice or opinions and should not be construed as such. 

8. Privacy & Data Protection

  • We collect and process personal information in accordance with POPIA. 
  • Information is used for the purpose of managing subscriptions, issuing CPD certificates, and communication of upcoming events. 

 9. Governing Law

  • These T&Cs are governed by the laws of South Africa. 
  • Disputes shall fall under the jurisdiction of South African courts. 
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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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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 Catherine Fourie CPD Consortium team member

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.