by VDT Attorneys | May 20, 2026 | Estate Planning
This distinction is often overlooked. Individuals frequently select a form of trust without properly considering timing and control, which ultimately determine whether the trust is appropriate for its intended purpose. Both types of trusts can play a valuable role in...
by VDT Attorneys | May 20, 2026 | AI and tax compliance, SARS AI tax enforcement, SARS lifestyle audits, South African tax compliance, Tax and Accounting Team
At the centre of SARS’s evolving enforcement strategy is its statutory authority to collect and analyse data from a wide range of domestic and international sources. The Tax Administration Act 28 of 2011 (“Tax Administration Act”), enacted to promote the effective,...
by VDT Attorneys | May 11, 2026 | M&A, M&A deals South Africa, Mergers & Acquisitions, South Africa merger thresholds
What has changed? The revised financial thresholds apply to both intermediate and large mergers and represent the first update since 2017. One notable change from the draft is that the intermediate merger target firm threshold was initially proposed at R175 million...
by VDT Attorneys | Apr 29, 2026 | M&A, Mergers & Acquisitions, The power of business restructuring
While restructuring is often associated with financial distress, it is not limited to struggling entities. It is frequently used as a proactive strategy to enhance efficiency, streamline operations, and support sustainable long-term growth. This article explores the...
by VDT Attorneys | Apr 28, 2026 | Antenuptial contract, Customary Marriages, Customary vs civil marriage South Africa, Matrimonial property regime South Africa, Recognition of Customary Marriages Act
On 21 January 2026, the Constitutional Court (“ConCourt”) handed down judgment in VVC v JRM and Others 2026 (3) BCLR 234 (CC) (21 January 2026), considering whether section 10(2) of the Recognition of Customary Marriages Act 120 of 1998 (“Customary Marriages...
