THE CONDUIT PIPE PRINCIPLE

THE CONDUIT PIPE PRINCIPLE

When preparing a set of Financial Statements for a trust, we always aim to minimize paying taxes in the trust, primarily due to the high tax rate a trust attracts/benefit of lower tax rates of beneficiaries, whom in most cases are individuals and companies. This article aims to provide some sort of clarity on the treatment of income earned by a trust and how that income flows and is treated in the hands of the beneficiaries.

INTERESSANTE FEITE VAN ‘N TESTAMENT

INTERESSANTE FEITE VAN ‘N TESTAMENT

Die geldigheid van ‘n testament is natuurlik net so belangrik as die noodsaaklikheid daarvoor. Indien ‘n testament, wat op skrif moet wees, nie aan die formaliteite soos bepaal deur artikel 2(1) van die Wet op Testamente voldoen nie, sal die boedel van die oorledene in terme van die Wet op Intestate Erfopvolging 81 van 1987 verdeel moet word, wat ernstige gevolge kan hê.

POLYGRAPH TESTING

POLYGRAPH TESTING

It has been widely accepted by the Labour Court and the CCMA that polygraph testing in the workplace is highly contentious and the admissibility of its results remains debateable. Does this mean that an employer cannot use polygraph testing?

PERSONEELNUUS

PERSONEELNUUS

Twee van ons Direkteure het aan die Karoo to Coast bergfietsresies deelgeneem. Op 30 September het ons saam met die inwoners van Silwerkruin deur die strate gestap, ter ondersteuning van die Week vir Bejaardes. Ons nuwe kantore te Somerset-Wes is ingewy. Ons het ‘n nuwe spanlid welkom geheet en ons gaan een spanlid groet. Oktober is borskankerbewusmakingsmaand. Die nuwe ouers is met ‘n geskenkie bederf.