Trusts face one of the most complex tax regimes in South Africa, where income can either be taxed in the hands of the donor, the beneficiary, or the trust itself. Get it wrong, and the trust pays a punishing flat rate of 45%. SARS has also been tightening the screws, from the Thistle Trust ruling on capital gains to cracking down on trustees who vest income after year-end. So are trusts still worth it? Read on and find out.

When the evidence is thin, your client loses, and so do you

A recent court case found that picking a ground like "serious illness" or "financial hardship" means nothing without credible, authentic proof. Unsigned acknowledgements of debt, speculative emails, and hearsay will not save your client. The court called it "intentional obfuscation" and upheld a 90 percent penalty on R1.67 million. With the 2026 filing season around the corner, every objection, condonation request, and medical expense claim turns on one thing: the quality of evidence on file. Be the accountant SARS cannot dismiss.