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.
| Author | Witwatersrand Tax Division |
|---|---|
| Division | Tax |
| Keywords | SARS Conduit principle Trusts Section 25B Paragraph 80(2) |
| Categories | Tax |
| Date | 23 November 2022 |
| File |