Tax pitfalls of estate planning

The efficiency of investment and estate planning can easily be undermined by unforeseen tax consequences triggered by death. The lack of liquidity in an Estate to meet these tax obligations may cause assets to be liquidated in adverse market conditions.

There is the need for a comprehensive understanding of the all the tax consequences of local and foreign investments to ensure tax efficient estate planning due to the myriad of taxation legislation applicable both at the date of death of a natural person taxpayer and thereafter.

  • The outcomes of the live events has been mapped to the following competencies: Tax planning, Tax governance.
  • The live event is ideal for Continuing Professional Development and where required the necessary CPD accreditation is obtained from the professional body. For more information contact us.
  • We offer bulk registration discounts for group bookings on our live events. Please view our standard group booking rate card here. 
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Event hosted by
Diane Seccombe
Ideal for
Continuing Professional Development (CPD)
Part 1 - 14 November 2023
Part 2 -  23 November  2023
Time (SAST)
This live event is recorded

Join us as we take a practical look at the applicable tax legislation, and address, inter alia:

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Taxation of deceased

  • CGT and normal tax:
    • Interest in a foreign pension trust
    •  Spousal rollover rules and non-resident spouses
    • Are usufructs still a good idea?
    • Efficient bequest of purchased annuity and section 10A exemption
    • Taxation of interests in local and foreign endowments
    • Retirement funds and qualifying annuities
    • Efficient use of disallowed fund contributions
    • Tax planning and loans
  • Tax cost of holding shares
  • Risks for farmers holding livestock including game farmers

Deceased Estate 

  • Rules for valuation of assets 
  • Tax planning in respect of VAT and Income Tax
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  • “Sham” Trust and use of valid trust for Estate planning
  • Bequest of loans to trust
  • Rights of beneficiaries
    • Effect of non-resident beneficiaries 
  • Base cost of inherited assets, including bare dominium
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Estate Duty

  • Foreign pension Trust and SARS ruling
  • Value of dutiable estate
    • Endowments
    • Excess Retirement Fund contributions
  • Use of portable spousal rollover
  • Use of usufructs 
  • Situs taxes and offshore assets

The index below represents the structure of the Live Event. You will be able to access the information contained within the index once registered. On the day of the event, you will head over to section 2 below where the Live Event will be streamed. 

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Meet the instructor

Diane Seccombe

Diane Seccombe is an admitted attorney with a masters degree in taxation. She has over 15 years of experience with taxation. Diane is currently the National Head of Tax Training at Mazars Academy Proprietary Limited and in this capacity provides tax training to professional institutes, banks, financial service providers and financial planners. She is also well known amongst students for her tax lectures at post graduate level. Diane consults on income tax matters including, corporate, individual and international tax and is an expert in Value Added Tax