Trusts have traditionally been very efficient tax planning tools. However, recently questions have been raised over the sustainability of trusts as a tax planning vehicle and tool. In this series we will explore trusts from all angles, focusing on the impact and importance of beneficiaries' rights and the consequences for all parties involved when a donation, settlement or other disposition is made. Furthermore, the impact of section 7C for donors will be discussed that could result in unexpected donations tax consequences. The capital gains tax consequences will be covered and the attribution of capital gains.