News & Articles
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Why security is key to successful corporate finance
In today’s competitive business environment, access to finance is frequently the key factor between growth and stagnation.
Wills, rights, and property: What you need to know
Our property law recognises a distinction between ownership and limited real rights in immovable property.
Risk vs Reward: The use of AI in South Africa
A topical discussion in society is the growing use of AI, with some celebrating its advent and others fearing its power. Irrespective of your views, there are challenges to AI, leading to a growing call also in the legal profession for greater regulation of AI use. In this article we look at the impact of AI to date on the legal profession and some of the consequences that have flowed from its (mis)use.
Estate planning must be a family affair!
Estate planning is often viewed through a purely legal or financial lens. However, at its core, it is a profoundly human process, one that intimately involves family relationships, dynamics, and communication. In South Africa, where cultural diversity and complex family structures are common, involving the family meaningfully in both estate planning and administration is not just advisable; it is essential.
Court gives claimants the green light in RAF battle
Following the decision of the court in the case of Road Accident Fund v Legal Practice Council and Others (134420/2023) [2025] ZAGPPHC 189 (21 February 2025), the Pretoria High Court struck the Road Accident Fund’s (RAF) subsequent urgent application from the roll, with punitive costs.
Power play: Who pays when sparks fly?
Parastatals (state-owned entities) that have a license to generate and/or transmit electricity (licensee) can face civil claims relating to damage and/or injury caused by veldfires, induction, electrolysis or other means where electricity is generated, transmitted or distributed by such a licensee.
South Africa has officially been removed from the greylist
The announcement...
Community service matters
The South African...
Unmarried but Cohabiting: What the Law Says About Inheriting a Partner’s Estate
Cohabitation, also referred to as a permanent life partnership, is defined as a relationship where couples stay together and undertake a reciprocal obligation to support each other. It is an informal and unregulated long-term partnership which mirrors a formal marriage. Despite the lack of regulation, this concept has become very common in South Africa and research has proven an increasingly high number of people living as permanent life partners.
Who gets left behind on the road to justice?
In August 2025,...
What will your property transfer cost now?
The Law Society of...
The final tax return: understanding taxes at life’s end
The often-quoted...
When AI gets it wrong
Quite recently,...
King V: A new era for Corporate Governance
The King Code of...
Redefining ‘I Do’
The legal...
Checkmate for Pawn Agreements: How the Recent SCA Judgment Protects Consumers from Pawnbroker Profits
In a landmark judgment delivered on 9 April 2025, where VDT Attorneys acted on behalf of the National Credit Regulator, the South African Supreme Court of Appeal (the “SCA”) brought clarity to the rights and obligations of consumers and pawnbrokers when dealing with pawned goods. In the case of The Loan Company (Pty) Ltd v National Credit Regulator and Another (1104/2023) [2025] ZASCA 40, the SCA confirmed a critical principle, i.e. if a pawned asset is sold for more than the outstanding loan and lawful charges, the surplus must be refunded to the consumer. Pawnbrokers cannot lawfully keep the full sale proceeds. This ruling marks a major victory for consumer protection, reinforcing South Africa’s commitment to fairness in credit transactions.
Heritage Day: Reflections from a New Breed law firm
On 24 September, we pause to take time off to commemorate Heritage Day, a day enshrined in both our public calendar and the Constitution. A constitutional affirmation of who we are, where we come from, and where we are headed as a nation. As a new breed law firm, we reflect on how the practice of law is intertwined with the heritage of the very people it serves.
Treasury halts controversial tax proposal on preference shares
Due to the potential adverse investment impact and stakeholder concerns on the proposed amendment to the definition of “hybrid equity instrument” in the 2025 draft Taxation Laws Amendment Bill (“Bill”), the proposed amendment has been retracted. On 03 September, the National Treasury issued a media statement retracting the proposal to redefine hybrid equity instruments, which has been a relief to all stakeholders.
Your surname? Your choice: Constitutional Court’s judgment on spousal surnames
In a unanimous judgment delivered on 11 September 2025, the Constitutional Court held that the current surname-change framework as contained in the Births and Deaths Registration Act 51 of 1992 are unconstitutional. The matter of Jordaan and Others v Minister of Home Affairs and Another (CCT 296/24) [2025] ZACC 19 (11 September 2025), as discussed in this article, was brought by two married couples who challenged a 1992 statute that barred husbands from assuming their wives’ surnames. The Department of Home Affairs had informed the applicants that the law, as it stands, does not allow a husband to assume a spouse’s surname after marriage.
The evolution of Estate Planning: Integrated solutions for modern wealth?
Estate planning has evolved. Today, it is no longer a single-faceted exercise handled by one professional in isolation. Effective estate planning requires a team, a group of experts collaborating across tax, legal, corporate, and compliance disciplines, whether it is offshore or onshore, to protect and grow wealth.
Another Diamond moment: 14th PMR.africa win celebrated
We are proud to announce that our Bloemfontein head office have once again been honoured with the PMR.africa Diamond Award, marking our 14th win in this highly respected annual survey.
Preference shares may face new tax rules in 2026
The use of preference shares in financing or corporate structuring has become increasingly prevalent in recent years. Preference shares, being equity in nature, when used as a financing instrument, can take the form of a debt instrument, blurring the boundary between debt and equity. Accordingly, the South African government has proposed significant amendments to Section 8E of the Income Tax Act 58 of 1962 (“ITA”) in the form of the 2025 Draft Taxation Laws Amendment Bill (“Bill”) published for public comment on 16 August 2025. The proposed amendments aim to align the tax treatment of “hybrid equity instruments” such as preference shares with their true economic substance. As it stands, these changes will come into effect on 1 January 2026.
Lights, camera, objection? The legal test of video evidence in court
The recent scandal involving suspended Independent Development Trust (IDT) CEO Tebogo Malaka has gripped South Africa’s legal and political landscape. A video allegedly showing Malaka and IDT spokesperson Phasha Makgolane attempting to bribe investigative journalist Pieter-Louis Myburgh with R 60 000.00 has sparked criminal charges and public outrage.
Why estate disputes can ruin a well-laid estate plan
Even with a well-drafted will, disputed claims in an estate can delay the finalisation of a deceased estate and create conflict among beneficiaries. In South Africa, claims like maintenance obligations or accrual rights often survive death and must be addressed by the executor. Proper estate planning, with the guidance of an experienced advisor, helps prevent disputes and safeguards your legacy. In this article, we look at typical disputes that can arise in a deceased estate, and which should be anticipated and planned for.
Getting the value right when trading assets for shares
Section 24BA of the Income Tax Act 58 of 1962 (“the Act”) serves as an anti-avoidance provision to address potential value-shifting arrangements as it pertains to asset for share transactions. Section 24BA makes provision for an event where a mismatch occurs in the value of an asset acquired and the value of the shares issued as consideration for that asset. In essence, it ensures that when a company acquires an asset by issuing shares, the “market value” of the asset must match the “market value” of the issued shares.
Municipal staff may stand for office as councillors
South Africa’s next local government elections are set to be held between November 2026 and February 2027. These elections will certainly be influenced by the declaration of invalidity of Section 71B of the Local Government: Municipal Systems Act 32 of 2000 (“Systems Act”).
Your password, their fraud — but still your dismissal?
The issue of whether an employee can be dismissed if his password is obtained and used by another to commit fraud became the central point in a recent Department of Education case that went all the way to the Labour Appeal Court (LAC). In this article, we explore the events that unfolded and the LAC’s ruling on the matter.
Big brother watching? CCTV in Sectional Titles Schemes
As concerns about safety and crime increase, many property owners are opting to install surveillance cameras in and around their units or sections. But what happens when these cameras face toward another section or overlook common property? In South Africa, while there is no national law that directly regulates CCTV use in residential settings, several pieces of legislation provide some guidance and boundaries.
Can land affected by a servitude still be mortgaged?
What happens when you want to mortgage a property, but it is already subject to a registered servitude? Can both rights co-exist on the same piece of land, or does a servitude prevent the land from being used as security? In this article, we look at the legality of mortgaging land that is encumbered by a servitude and explain how the two rights interact.