Trusts and tax planning

Trusts have in many instances in the past been used as tax planning vehicles, but on the other hand abused as tax avoidance or evasion vehicle. “Troskie, says that many people set up a trust and continue to manage the assets in a trust as if it is their own piggy bank, but this is not the way a trust should be managed”. According to Howard, since March 2016 the Master of the High Court insists on the trust having an independent trustee.
You are required to:
a) Critically discuss and evaluate the use of trusts as an effective vehicle for tax planning.