by VDT Attorneys | Feb 26, 2026 | Capital Gains Tax, Donations Tax, The tax impact of donations
The layered tax impact of donationsAt first glance, one might assume that once the donations tax has been paid, the donor’s tax liability has been fully discharged. However, this is far from the truth. A donation also constitutes a disposal in terms of paragraph 11(1)...
by VDT Attorneys | Feb 26, 2026 | B-BEE, Companies Act, Companies Amendment Act, RF suffix in a company name
The Companies Act 71 of 2008 (“Act”), more specifically section 19(1)(b), states that a company has all the legal powers and capacity of an individual in South Africa, except to the extent that the juristic person is incapable of exercising a particular power or...
by VDT Attorneys | Feb 26, 2026 | Companies Act, Companies Amendment Act, King IV, King Report, Social and Ethics Committee
Mandatory SEC’s The Act recognises that companies function as corporate citizens, possessing not only rights but also corresponding responsibilities. To give effect to these obligations, the Act mandates the establishment of an SEC for specified categories of...
by VDT Attorneys | Feb 25, 2026 | Constitutional Court, Copyright, Copyright Amendments, Copyright protection for creators, Copyright protections for users with disabilities, Intellectual Property
The Bill introduces specific safeguards and oversight mechanisms to prevent exploitation. These measures focus on digital security, guaranteed financial returns, and structural oversight of the industry. Herewith, a summary of some of the mechanisms introduced by the...
by VDT Attorneys | Feb 11, 2026 | Corporate governance, Due diligence, M&A, Mergers & Acquisitions
In the world of M&A, a signed Letter of Intent is celebrated as a victory. However, for the legal and financial teams, it really marks the moment the hard work begins. Between the first handshake and the final signature lies due diligence, the most crucial part of...
