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The Thistle Trust vs C. South African Revenue Service: JUDGMENT

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The Thistle Trust vs C. South African Revenue Service: JUDGMENT

Case Information

  • Court: Constitutional Court of South Africa
  • Case No: CCT 337/22
  • Applicant: The Thistle Trust
  • Defendant: Commissioner for the South African Revenue Service
  • Judgment Date: 2 October 2024

In the landmark case of The Thistle Trust v Commissioner for the South African Revenue Service, the Constitutional Court of South Africa was tasked with examining the application of the conduit principle in the taxation of trusts, particularly focusing on how capital gains are treated within a multi-tiered trust structure. The court assessed whether capital gains realized by Zenprop, a group of trusts engaged in property development, which were distributed to The Thistle Trust and then further distributed to individual beneficiaries, were taxable in the hands of Thistle or the ultimate beneficiaries.

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Categories: South Africa
Tags: Capital Gains Tax, Conduit Principle, International Tax, MNE Compliance, Tax Law, Tax Risk Management, Trust Taxation
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