Webinar | Understanding Trusts Through a Tax Lens - CPD Consortium

THIS JULY

Understanding Trusts
Through a Tax Lens

Legal Principles Impacting Trusts from a Tax Perspective

10 July 2025   |  10:00 – 11:00AM

Legal Principles Impacting
Trusts from a Tax Perspective

R180.00  |  Free to package holders
 1 CPD Point Available

Guest Speakers:
Darren Britz | Roxshanna du Toit 

Taxation Principles Affecting Trusts
and their Beneficiaries

17 July 2025  |  10:00 – 11:00AM

Taxation Principles Affecting Trusts
and their Beneficiaries

R180.00  |  Free to package holders
 1 CPD Point Available

Guest Speakers:
Catherine Fourie | Anelmari Truter | Darren Britz 

The Trust Income Tax Return and
IT3(t) Reporting

24 July 2025   |  10:00 – 11:00AM

The Trust Income Tax Return and
IT3(t) Reporting

R180.00  |  Free to package holders
 1 CPD Point Available

Guest Speakers:
Sidney Fletcher | Roxshanna du Toit 

Offshore Trusts –
Tax Considerations and Compliance

31 July 2025  |  10:00 – 11:00AM

Offshore Trusts –
Tax Considerations and Compliance

R180.00  |  Free to package holders
 1 CPD Point Available

Guest Speakers:
Aditi Boolell | Darren Britz 

R180 PER WEBINAR
OR A PACKAGE DEAL
 R600.00 FOR ALL 4 WEBINARS

Trusts are an important vehicle in estate and wealth planning but come with unique legal and tax challenges.
As part of our ‘Understanding Trusts Through a Tax Lens’ webinar line-up, these four sessions will unpack the critical tax issues affecting trusts, offering practical guidance on compliance and insights based on legislation, recent case law, and SARS focus areas. 

Each session is designed to focus on a specific area of trust taxation, from foundational principles to practical SARS reporting obligations. 

MEET THE SPEAKERS

Key Topics Under the Lens: 

Legal Principles Impacting Trusts from a Tax Perspective  |  10 July 2025 

Identifying beneficial owners of trusts for SARS declaration and compliance purposes

Role and responsibilities of accountable institutions in relation to trusts

Importance and preparation of trust resolutions for tax compliance

Funding of a trust

Review of recent case law shaping trust taxation

Session Objective: Equip participants with a solid legal framework to understand how trust ownership and governance influence tax outcomes. 

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Taxation Principles Affecting Trusts and their Beneficiaries  |  17 July 2025 

Overview of trust taxation principles, focusing on section 25B and paragraph 80 of the Eighth Schedule to the Income Tax Act.

Application of sections 31 and 7C to low or interest-free loans to trusts, including recent legislative changes requiring their joint application.

Tax treatment of distributions to beneficiaries, including timing and attribution.

Special considerations for non-resident beneficiaries and related tax implications.

Practical examples and case studies illustrating these concepts in action.

Session Objective: Equip participants with a clear and practical understanding of trust income attribution and loan-related tax rules, enabling effective management of distributions including cross-border scenarios. 

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Trust Income Tax Return and IT3(t) Reporting | 24 July 2025 

Step-by-step guidance on completing the trust income tax return

Explanation of IT3(t) reporting requirements

Key supporting documentation needed to substantiate trust tax returns

SARS’s current focus areas and common pitfalls to avoid

Session Objective: Provide clarity on accurate trust tax return preparation and compliance to minimise risk of audit and penalties. 

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Who Should Attend?

  • Tax practitioners/professionals
  • Legal advisors
  • Trust administrators
  • Financial advisors
  • Accountants

Offshore Trusts – Tax Considerations and Compliance | 31 July 2025

Defining offshore trusts and their key characteristics

Tax implications for offshore trusts and South African resident beneficiaries

Reporting requirements and SARS' approach to offshore trusts

Strategies for managing compliance risks and avoiding pitfalls

Session Objective: Highlight critical tax considerations and compliance obligations unique to offshore trusts to ensure effective risk management and adherence to regulations.

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MEET THE PRESENTERS:

Darren Britz
Partner and Head of Tax Legal
at Tax Consulting SA

Darren is a Partner and the Head of Tax Legal at Tax Consulting SA. He is an admitted attorney of the High Court of South Africa, specializing in South African tax with a focus on cross-border tax advisory and implementation for multi-national companies and high-net worth individuals.

Sidney Fletcher
Senior Manager Tax Compliance

Sidney is a versatile and results-driven qualified Tax Technician and Senior Tax Practitioner. With over 20 years of experience in the tax environment, with a significant portion spent at SARS specialising in Taxpayer Education and the Tax Administration of Trust and Deceased Estates, He brings a wealth of expertise to his role as Senior Manager Trust and Deceased Estates Tax Compliance. Sidney is a dedicated professional with extensive knowledge, particularly in Individual and Trust Taxes which makes him an outstanding tax planner adept at tax optimisation. He enjoys the subtle nuances and complexities of tax, finding them both challenging and stimulating. Committed to providing the best care for his clients through transparent communication, Sidney is also skilled in negotiation and possesses a strong ability to problem-solve to assist clients with any tax-related issues they may encounter.

Aditi Boolell
Director at boolell Advisory

Aditi completed her LLB at King’s College London, she then worked for the Big4 and family businesses, advising corporates, businessmen and families on their Mauritian requirements for over 10 years. In 2023, Aditi founded Boolell Advisory Mauritius under which she focuses advisory work to foreigners seeking to invest in and from Mauritius. Boolell Advisory Mauritius seeks to assist corporates and entrepreneurs in finding their way through the intricacies of the Mauritius corporate regime and business culture. Today, Aditi counts, within her portfolio, a diverse mix of 40+ clients from various jurisdictions and backgrounds. Her area of expertise includes immigration, corporate administration, tax and governance matters.

Roxshanna du Toit
Independent Trust and
Fiduciary Services expert

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.

Catherine Fourie
Head of CPD Consortium

Catherine 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.

Anelmari Truter
Admitted Attorney

Anelmari 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. 

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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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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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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.