'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 obligati