Little Black Box, essential for businessmen and women

Little Black Box, essential for businessmen and women

Asset protection is the name of the game when it comes to trusts. That’s my view. The Tax authorities in the past year or so have indicated that the attribute of trusts whereby income can be channeled to beneficiaries who then pay the tax thereon would be changed by statute. This attribute of a trust…

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Trusts Administration The soul of the trust and the acme of trust protection

Trusts Administration The soul of the trust and the acme of trust protection

Some business people live under the misapprehension that the wording of a trust deed determines the success of the trust in fending off creditor and other attack. This is not so. The deed itself might be authored by the Dali Llama, with gold lettering on papyrus and bound by silk thread, it will avail the…

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Botswana International Trust

Botswana International Trust

An analyses of the validity of the Botswana Trust and the income tax implications upon non-citizen or non-resident beneficiaries.   The Common Law and Botswana Trusts   Section 19 of the General Administration Proclamation Act of 10 June 1891 provided that in the Bechuanaland protectorate the law applicable in the colony of the Cape of…

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Change of Matrimonial Regime as an Estate Planning Tool

Change of Matrimonial Regime as an Estate Planning Tool

It is a sad fact that some legal professionals choose the divorce route when advising clients to change their matrimonial regime rather than to apply to the High Court for a change of matrimonial regime under Section 21 of the Matrimonial Property Act 88 of 1984. Section 21 of the Matrimonial Property Act of 1984…

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