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SAICA Tax Alert: CSARS v The Thistle Trust

Overview

Can the common law conduit principle be used in conjunction with the Eighth Schedule of the Income Tax Act? This tax alert examines this question in light of the recent SCA judgement of CSARS v The Thistle Trust.
AuthorWitwatersrand Tax Division
DivisionTax
Keywords
SARS
Conduit principle
Trusts
Section 25B
Paragraph 80(2)
Categories
Tax
Date23 November 2022
File