News & Articles
SARS + AI = No place to hide
SARS has entered its AI era — and the taxman is watching more closely than ever. With artificial intelligence now scanning bank records, crypto trades, and lifestyle mismatches, there’s nowhere left to hide.
This heading was AI-generated — your policy shouldn’t be
Artificial intelligence isn’t coming — it’s already here, writing emails, analysing data, and designing presentations. But with great potential comes serious risk.
From courtroom battles to common ground: Mediation and divorce
Mediation in divorce is often mistaken for couples therapy, but it’s an alternative form of dispute resolution — helping separating partners, who agree that their marriage has irretrievably broken down, work through the terms of their divorce with the help of an independent third party.
Selling your property? Watch out for lurking capital gains tax
Before you count your profit, watch out for what’s quietly lurking beneath — capital gains tax. Here’s what every homeowner, investor, and trustee should know before signing on the dotted line…
M&A in SA: Why everyone’s talking about earn-outs
In South African private mergers and acquisitions (M&A), earn-outs are increasingly used as a tool to bridge valuation gaps and align the interests of buyers and sellers. These mechanisms are especially relevant in the current uncertain markets, where the future performance of target entities is difficult to predict, or when management shareholders remain involved in the target entity post-acquisition.
Owing SARS money? Here’s what you need to do
Paying taxes is a vital part of maintaining the structure and stability of any nation. Tax provides the government with the resources needed to fund public services, build and maintain infrastructure, support social programs, and ensure national security. But what happens when you are unable to pay your taxes?
Think before you post: Your job might depend on it
Think your personal social media is off-limits to your employer? Think again. This article reveals how online posts can lead to real-world workplace consequences.
Artificial Intelligence: with great power comes great responsibility
2025 marks the 49th anniversary of the June 16 Soweto uprising, where young people protested the imposition of Afrikaans as a medium of instruction in schools, as well as broader injustices of apartheid. The Constitution of the Republic of South Africa now provides for greater access to education and opportunities for the youth.
No youth left behind: Skills, access and opportunities
The theme for youth month in 2025 is: ‘Skills for the changing world – Empowering youth for meaningful economic participation.’
Practical insights into the OECD Corporate Governance principles
Corporate governance plays a key role in guiding the strategic direction of an entity and defining its relationships with stakeholders and shareholders. Effective governance policies, structures and frameworks promote trust, transparency, and accountability, which in turn encourage long-term investment and contribute to economic growth. With so much focus placed on South Africa for matters such as the greylisting and other challenges, the need for adequate corporate governance is even more relevant now than ever. This is also not just the case for state entities, as many may often think, since corporate governance reaches much further than only state entities and must also be considered in the public and private sectors.
Share buybacks in South Africa
Share buybacks or share repurchases are transactions involving a company that buys back shares from one or more of its shareholders. Companies conclude share buybacks for various reasons, such as providing capital to their shareholders, providing an avenue for when a shareholder wants to exit the company, as well as increasing the earnings per share by reducing the number of outstanding shares.
Starlink’s signals clear? A policy shift in the ‘space’ for equity
In a previous article published in March, I examined Starlink’s plans to enter the South African market and its dispute with the Independent Communications Authority of South Africa (ICASA), the country’s telecoms regulator. The dispute relates to licensing requirements under the Electronic Communications Act 36 of 2005, which mandates that 30% of equity in licensed entities be held by historically disadvantaged South Africans, which is part of the country’s Broad-Based Black Economic Empowerment (B-BBEE) policy.
Can a minor inherit a house or farm?
Parents and other family members often bequeath immovable property to their children or grandchildren, or even related family members or third parties. But what is the position when the testator dies and the person standing to inherit is still a minor? Can they inherit? In this article, we look at how this position is dealt with in our law.
“Running” into trouble: pedestrian rights matter
Imagine yourself in the zone, your heart drumming in your ears, legs flying, and your focus fixed on the finish line, only for you to crash into an unsuspecting pedestrian. However unlikely it may seem, the recent decision by the Supreme Court of Appeal (SCA) in Kalmer v Davids NO (in her capacity as the Executor in the Estate: late Yasmin Salie) and Another (501/2023) [2025] ZASCA 26 (28 March 2025) or the “Kalmer case” serves as a crucial warning that competitive focus is not an excuse for a sportsperson to not maintain a proper lookout to avoid colliding into non-participating pedestrians.
Bypassing the National Credit Act may come back to bite you
The National Credit Act 34 of 2005 (“NCA”) was established to protect consumers from reckless lending and over-indebtedness and aims to promote responsible borrowing and lending. Yet persons and lenders still try and circumvent the NCA, oblivious, it seems, to the consequences of their actions.
Cybercrime on the rise in property transactions
As property transactions increasingly rely on electronic communication for speed and convenience, buyers and sellers are becoming prime targets for cybercriminals. With sensitive information and large sums of money at stake, the risks are significant.
No foot to stand on: “Voetstoots” and the cost of concealing defects
In terms of our law of contract, sellers are generally not liable for latent defects in goods sold ‘voetstoots’, unless they intentionally conceal defects or misrepresent the condition of the goods. This principle was recently reiterated in the case of Meiring v RC Auto and Others (4048/2024) [2025] ZAFSHC 31.
Competition Commission guidelines on internal restructuring
The Competition Commission (“Commission”) has issued guidelines regarding internal restructuring and whether it triggers notifications in terms of the Competition Act 89 of 1998. When undertaking a merger, the parties to a merger are required to notify the Commission of their intention to implement the merger, to enable the Commission to investigate the effect that the merger will have on competition in the respective markets in which the parties operate. The Commission has now published its final guidelines (“Guidelines”) about internal restructuring to alleviate the uncertainties surrounding merger notification. In this article, we will take a look at these Guidelines.
New Housing Act: What homeowners and builders must know
On 29 January 2025, the new Housing Consumer Protection Act 25 of 2024 (“Act”) was published, which aims to repeal the existing Housing Consumers Protection Measures Act 95 of 1998. The Act offers greater protection for homeowners and offers more support for those entering the home building industry, as well as a wider reach and updated dispute resolution provisions than its predecessor.
Unsafe grounds: Can schools be held liable for sports injuries?
What happens when your child gets injured at school? Who is responsible for their safety? In this article, we examine whether a school can be held liable for injuries sustained by a pupil during school activities.
Walking the M&A tightrope: Telecom and Energy deals in SA
The telecommunications and energy sectors are undoubtedly amongst the key drivers of the South African economy at present. However, with an increasing number of mergers and acquisitions (“M&A”) occurring in these sectors, the Competition Commission are imposing stricter approval conditions to promote public interest and balance competition and economic transformation.
When credit agreements get sticky
Navigating the ins and outs of credit agreements under the National Credit Act (NCA) can feel like walking through legal quicksand. One wrong clause or overlooked procedure, and your entire case could come undone. A recent SCA judgment shows just how critical it is to tread carefully. Before enforcing your rights, make sure you’re not stepping into a sticky situation of your own making.
Unpaid levies? Lights out: Court empowers Body Corporates
Sectional title owners behind on their levies and utility bills may find themselves in the dark—literally. In a significant Johannesburg High Court ruling, it was confirmed that a body corporate has the legal right to disconnect the electricity supply of owners in arrears, as long as the proper legal process is followed.
Storm warning for accountable institutions without an updated RMCP
The storm has passed—but the damage may be just beginning. With the 12 March 2025 deadline for submitting updated RMCPs now behind us, accountable institutions that failed to comply could be in the FIC’s crosshairs. This is more than a missed admin task—it’s a warning that the FIC is watching, and non-compliance could carry real consequences as South Africa continues its battle to escape grey listing.
Do you need to register as a credit provider? Here’s when and how
Thinking of granting credit, even just once? You might be surprised to learn that doing so—even for as little as R1—could trigger a legal requirement to register as a credit provider. With recent changes lowering the registration threshold to zero, understanding when and how to register is more important than ever. Whether you’re a business or an individual, here’s what you need to know before issuing credit in South Africa.
The ins and outs of the Business Rescue process
When a company is in financial distress, Business Rescue proceedings can be used to rehabilitate the company by appointing a Business Rescue Practitioner to formulate a plan and to take control of the financial affairs of the company. It can be started voluntarily by the board of directors of the company or by an Order of Court brought by an affected party, who is usually a creditor of the business.
Navigating financial emigration
In recent years, South Africa has seen a notable rise in financial emigration. This shift comes with significant tax implications, as individuals who cease to be tax residents must navigate complex regulations and financial considerations. Understanding these implications is crucial for anyone considering this move. Financial emigration refers to the formal process by which South African taxpayers alter their tax residency status, change their status with the South African Reserve Bank (SARB) for exchange control purposes and relocate their financial assets to other countries. This often involves transferring wealth, investments, and retirement funds offshore. The South African Revenue Services now mainly oversees this process, allowing individuals to terminate their tax residency in South Africa while effectively transferring their finances overseas.
Trust administration goes digital
On 27 March 2025, the Chief Master Directive 2 of 2025 was issued, marking the start of a digital transformation at the Master’s Offices situated in Johannesburg and Pretoria. These new developments will be beneficial to any person considering setting up a trust.
When does the Property Transfer clock start in a divorce?
A recent Chief Registrar’s Circular has shed light on the challenges of determining the correct transaction date for divorce-related property transfers—especially when settlement agreements are amended after the divorce. In this article, we look at the current position.
To vote or not to vote: Post-Commencement business rescue creditors
In the recent case of Mashwayi Projects (Pty) Ltd and Others v Wescoal (Pty) Ltd and Others (1157/2023) [2025] ZASCA 5 (29 January 2025), the Supreme Court of Appeal (SCA) addressed and provided clarity on the burning question of whether post-commencement creditors in business rescue proceedings are entitled to vote on business rescue plans of financially distressed companies. In this article, we review this landmark judgment.