Under the amended legislative framework, members of a close corporation are now required to prepare annual financial statements (AFS) within six months after the financial year-end.

When can the provisions of a trust deed be set aside?  When you don’t stick to the rules. Far too many people pay their accountant or

As digital technologies continue to evolve and integrate into everyday life, the application of the Electronic Communications and Transactions Act 25 of 2002 (“ECTA”) has become

On 28 March 2025, the Supreme Court of Appeal (the “SCA”) delivered a judgment involving an incident that took place during a 2014 woman’s running race

Taxpayers have the right to obtain reasons for decisions by SARS. When I was about three years old, my mother admonished me not to play with

We all pay taxes in one way or another, but as a taxpayer, it is important to understand your rights when dealing with tax authorities, the

Registering a business in South Africa is essential to ensure your company operates legally and complies with local regulations. The process can be straightforward if you

What happens if all the trustees of a sectional title scheme resign? Who is then in control of the management, and who is entitled to continue

In South Africa, the number of couples who are permanently living together in life partnerships is increasing every year. What are the consequences that would ensue

Community living in South Africa, whether in homeowners’ associations (HOAs), sectional title schemes, or housing estates, comes with unique challenges. Disputes over governance, finances, and maintenance

A lack of information or comprehension of the Commission for Conciliation, Mediation, and Arbitration (Hereinafter the “CCMA”) and its processes can prevent the public from taking

When drafting a contract, ignoring tax will often be to your peril. Every single contract in terms of which money or property changes hands has tax