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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of “hybrid equity instrument” in the 2025 draft Taxation Laws Amendment Bill (“Bill”), the proposed amendment has been retracted.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.
Miss the deadline, lose the property
In the context of property transactions, particularly those facilitated by property practitioners, offers to purchase (OTPs) commonly include suspensive conditions, such as a clause requiring a purchaser to obtain financing from a bank or financial institution by a specified date, for the contract to become legally binding. If a suspensive condition is not met by the agreed deadline, the offer to purchase automatically lapses, which in turn renders the contract unenforceable.
Is your Deed of Sale a legally binding document?
When your client sells or purchases a property, the most important document in the sale transaction is the deed of sale. It legally binds the seller and purchaser to the agreement.
Voetstoots: Friend, foe, or fair play?
In South African property law, a voetstoots clause, which translates to “as is,” indicates that the buyer accepts the property in its present state, with all its faults. Sellers seek protection from responsibility for both patent (visible) and latent (hidden) flaws found after the sale by including this clause in their Deed of Sale. This protection isn’t absolute, though, as sellers are still liable if they intentionally hide flaws or commit fraud.
No resolution, no deal: Why a Trust Resolution is non-negotiable
When dealing with trusts in property transactions, both estate agents and conveyancers must exercise caution. One critical legal requirement that is often overlooked is the trust resolution. This is not a mere administrative formality; it is a legal necessity! Without a properly executed trust resolution, the entire transaction may be rendered invalid. This is a common pitfall in practice, but fortunately, it can be easily avoided through proper due diligence. Ensuring that the trust resolution is correctly signed by all trustees and dated on or before the sale agreement will protect all parties involved, including the estate agent.
Employment Equity targets are in. Is your business ready?
Following amendments introduced by the Employment Equity Amendment Act 4 of 2022 (“EEAA”), with key provisions that took effect in January 2025, the Minister of Employment and Labour has now published five-year sectoral numerical targets aimed at addressing equitable representation of designated groups in the workplace.
Underwriter vs Arranger. What’s the difference?
Insurance plays an important role in protecting individuals and businesses against financial loss. However, when claims are denied or disputes arise, resolving them often depends on understanding the roles of key players, especially the underwriter and the arranger. These two professionals operate at different stages of the insurance process, but they both influence how disputes are handled. Understanding their roles helps determine liability, ensures fair treatment, and supports quicker dispute resolution.
To be or not to be: The director’s dilemma
The title of ‘director’ of a company is well-known and often deemed a prestigious accolade. But what exactly does this title entail or expect of the holder thereof? And what happens when a director falls short of the expected standards, particularly when this holds repercussions for shareholders, employees and other stakeholders? In this article, we look a little more closely at what the role of director entails.
No borders, no rules? Cryptocurrency and South African law
South Africa’s exchange control system, managed by the South African Reserve Bank (“SARB”), aims to regulate the movement of capital across borders by South African residents. Historically, this system has overseen the transfer of legal tender, securities, and foreign investments. The emergence of cryptocurrency – decentralised, borderless, and intangible – has challenged the relevance of these longstanding rules.
Signed, sealed… certified!
When buying or selling a property in South Africa, one of the critical steps in the transfer process is ensuring that the property complies with various safety and municipal standards. These requirements are formalised through the issuing of a Certificate of Compliance (COC), which serves as proof that the property meets these legal and safety standards. Without these certificates, the transfer of property cannot be completed, and delays or legal complications may arise. In this article, we look at the main COCs that will be needed to transfer your property and the conditions or requirements relating to each.
New draft code on dismissals: What employers need to know
Clearer. Broader. More focused. The new Draft Code aims to clarify dismissal procedures for misconduct, incapacity, and now, for the first time, fully incorporates operational requirements.
Access to Justice, one community at a time
At PH Attorneys, we believe that the law should be a tool for empowerment, not a privilege limited to a few. That belief is at the heart of our firm’s values and our latest initiative: the launch of a new Access to Justice Unit with the first Justice Centre in Kathu, opening on 1 August 2025, in partnership with Training Portal.
Two wills, one goal: Protecting your estate across borders
In an increasingly globalised world, it’s common for South Africans to hold assets beyond local borders, whether in the form of overseas property, offshore investments, foreign bank accounts, or business interests. However, when it comes to estate planning, international assets add a layer of complexity that a single local will may not adequately address.
SA trusts, offshore heirs, and a 45% surprise
Planning to include a child who’s moved abroad in your South African trust? Recent tax changes mean that the decision could come with a steep cost.