May 4, 2018

The taxation of employee incentive schemes

It has become popular commercial practice for many employers to design employment incentive schemes whereby employees are remunerated for services rendered over a period of time […]
May 4, 2018

Assets held as security by SARS when a company is being liquidated

The KwaZulu-Natal High Court previously granted an application brought by Van der Merwe and others (acting as liquidators) requiring the Commissioner for the South African Revenue […]
May 4, 2018

Removing directors of a company

The Companies Act, 71 of 2008, requires that the business and affairs of any company be managed by or under the direction of its board, which […]
April 13, 2018

Trust litigation – Who can institute a claim and which court has jurisdiction?

This article deals with the questions of who can institute litigation on behalf of a trust, as well as with the question of how jurisdiction is […]
April 13, 2018

The benefits of creating a trust

Trusts are well-known to facilitate effective estate planning and continuity planning strategies. That said, setting up a trust – whether an inter vivos (between the living) […]
April 13, 2018

Cancelling a contract? The do’s and dont’s to consider!

Every person, whether an individual or a juristic person, will find themselves in a situation where they will want to terminate a contract. The aim of […]
March 22, 2018

Can the future development of a property be stopped?

The provincial heritage resources authority (PHRA) granted a permit in terms of Section 34 of the National Heritage Resources Act 25 of 1999 for the demolition […]
March 22, 2018

What is Restorative Justice?

Concerns about the effectiveness of traditional criminal justice systems have given rise to new approaches to criminal justice. One such approach is Restorative Justice, a theory […]
March 22, 2018

The basics of Estate Duty

When a person dies, they leave behind an estate which includes everything they own. Estate Duty is payable on the estate of every person who dies […]
February 27, 2018

Authenticating documents for use outside SA

If you need to use official South African documents in another country, it is necessary that they are legalised for use abroad. This can be for any […]
March 14, 2022

Paying more than your legal dues

I recently sued someone who owes me R50,000. The Court found that the loan agreement was invalid and that the amount was not owed to me. The legal costs were subsequently awarded […]
January 24, 2022

Protect your inventions!

South Africa’s Patent Act urges that one registers their patent and take ownership of their invention A patent is a set of exclusive rights, granted by a sovereign state to an inventor […]
January 24, 2022

Intra-group transactions and the subsequent sale of assets

The South African Revenue Service (“SARS”) issued a private binding ruling (BPR329) on 27 September 2019 on the tax implications of intra-group transactions and the subsequent […]
January 24, 2022

Are opinions admissible in court?

In general, the admissibility of evidence is dependent on whether the evidence is relevant to a fact in issue in the case.  In DPP v Kilbourne […]
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