“Things do not go away. They go somewhere.” (Annie Dillard) Many trustees assume that a dormant trust can be safely forgotten. No income, no assets, no transactions … No problem. SARS has made it clear that this assumption may be an expensive one. In recent months, SARS has intensified its focus on trust compliance, targeting trusts that have failed to submit annual income tax returns. What many trustees may not realise is that inactivity does not remove a trust's tax obligat

“By failing to prepare, you are preparing to fail." (Benjamin Franklin) A dementia diagnosis affects far more than memory. As the condition progresses, it can impair a person's ability to manage finances, make legal decisions, sign contracts, or deal with property and investments. For many families, the legal implications only emerge when practical problems arise. A bank account needs accessing, a property needs selling, or financial decisions must be made for someone who can