Thistle Trust vs SARS (Constitutional Court)
Overview
A summary of the Thistle Trust v Commissioner for the South Africa Revenue Service (CCT 337/22) [2024] ZACC 19 (2 October 2024) case in which the court had to determine whether the conduit principle would apply in instances where a capital gain is distributed in multi-tier trust structure.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Conduit principle Section 25B capital gain multi-tiered trusts |
| Categories | Tax |
| Date | 22 November 2024 |
| File |