CATEGORIES
- (1) Negotiating Tax Debt and Payment Arrangements with SARS
- (31)Accounting
- (2)Accounting for Income Tax
- (1)Accounting for Income Tax
- (7)Administration of Estates
- (1)Advisory Services
- (1)Application of tax rates, s6(2) rebates
- (1)Assessed losses
- (4)Audit, Reviews & Other Services
- (9)Blogs
- (8)Capital Gains Tax
- (1)Capital Gains Tax - Individuals Tax
- (1)Capital Gains Tax Implications of Trusts
- (2)Case study: Home office expense
- (1)Case study: Travel allowances
- (1)Company Formations
- (1)Compliance
- (123)Corporate Tax
- (9)Customs and Excise
- (2)Deceased Estate
- (1)Deductions Pre-trade and prepaid expenses
- (1)Deregistration
- (2)Employer and Employee (PAYE and UIF Specific)
- (1)Estate Duty
- (1)Events / Webinars
- (9)Faculty News
- (2)Farming
- (152)Individuals Tax
- (1)Input - Customs Duty
- (3)Interest
- (13)International Tax
- (17)Legislation
- (1)Low interest rate loans and loan subsidies
- (1)Nature of the rights of beneficiaries
- (1)Notional input tax
- (9)Payroll
- (2)Practical Payroll
- (2)Provisional tax (Link with other Taxes)
- (2)SARS Dispute Resolution
- (4)SARS Issues
- (1)Salaried Employees
- (134)Tax Administration
- (2)Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud
- (1)Tax Administration Part 3B Dispute Resolution - Objection and appeal
- (3)Tax Update
- (1)Tax implications of loans to trusts
- (1)Tax residence
- (1)Tax returns and payments
- (2)Transfer-Pricing
- (1)Trust Income / Gain Allocations
- (1)Trust types and income allocations
- (6)Trusts
- (70)VAT
- (3)VAT periods
- (1)Wear and tear allowances
- (1)Wills, Estates & Trusts
- (1)Zero Rated
- (1)eFiling
- Show All
Groundbreaking case law impacting estate planning
- 21 January 2021
- Administration of Estates
- Pieter and Ilse Lombard
A number of groundbreaking cases have recently been decided (during the latter part of 2020) and are therefore fresh from the press! These could impact your outlook of estate planning and the principles established are important to keep in mind in order to make informed decisions about your estate.
Firstly, a section of the Intestate Succession Act which prevents opposite sex life partners from inheriting their partner's estate upon the latter's death was declared unconstitutional by the High Court.
Secondly, another precedent-setting judgment was penned by Gauteng High Court Judge Jody Kollapen. The case focused on the interpretation to be given to the term "parent" in the Intestate Succession Act. The matter before the court was a dispute over who should inherit a substantial estate, about R15 million, of a child who had cerebral palsy and died aged five. The child's estate comprised a payout from the Department of Health for future care as a result of medical negligence during his birth, and three people laid claim to the estate: the child’s biological father, his biological mother, and his maternal grandmother. Their claims, Judge Kollapen said, triggered an important discussion as to the meaning and context of what is understood by the idea of parenting and parenthood.
The outcome was certainly not what one would have expected simply by referring to the Intestate Succession Act, but clearly demonstrates how a court can give effect to the law in a just and equitable manner.
Lastly, in what has been hailed a landmark victory for the recognition of Muslim marriages, the Supreme Court of Appeal ruled that the Marriage Act 25 of 1961 and the Divorce Act 70 of 1979, are inconsistent with the Constitution, and gave the President and Cabinet, together with Parliament, 24 months to remedy the “defects” by either amending existing legislation, or passing new legislation, in order to ensure the recognition of Muslim marriages as valid marriages.
All of these cases naturally hold substantial implications for anyone involved in estate planning and administration.
Webinar Commentary
For more on this topic, you are invited to enrol here for our upcoming Professional Certificate in Estate and Trust Administration course starting 25 January 2021.